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2011 (7) TMI 332 - HC - Income TaxCompounding of offence - revised guidelines - Prohibition - Held that:- the condition that offences could be compounded only before the filing of the complaint remained unaltered in the revised guidelines of 29.07.2003. - The amendment specifically stipulates that all the conditions prescribed are required to be satisfied for compounding of a technical offence. - Three complaints have already been filed against the petitioner and in two of those, the petitioner stands convicted by the competent court. The revisions for enhancement of punishment have been filed by the Department and the appeals against the conviction have also been filed by the petitioner. - the competent authority was not bound to effect compounding in violation of the mandatory prohibitions prescribed therefor.
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