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2009 (3) TMI 609 - HC - Income TaxTax evasion - Self assessment - assessee did not pay the due tax and did not avail of the offer of compounding - whether the matter can be compounded after an order of conviction and sentence was passed against the present petitioners by a criminal court, if so, its effect - It is in this context that application for compounding of offence was not moved by the petitioner-firm before the conviction order passed by the criminal court - the application for compounding of offence was moved after the conviction order passed by the criminal court and therefore, the question of compounding of offence particularly when conviction and sentence against the present petitioners had already been passed by the Chief Judicial Magistrate does not arise - Decided in the favour of assessee
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