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2009 (4) TMI 36 - HC - Income TaxCompounding of offence – plea of the respondent for compounding u/s 279 (2) rejected by CBDT without any valid reasons – in similar case CBDT accepted the plea of the said assessee and ultimately compounded the offence - while so, adopting a different yardstick in the case of the respondent and refusing to compound the offence on the sole ground that she was convicted by the trial court, is discriminatory - single Judge considered the above said facts and rightly set aside the order passed by the third appellant(CBDT) - Court is of the considered view that pending appeal, the appellants can very well compound the offence sought for by the respondent
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