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Compounding of offence u/s 276CC - assessee failed to file the return for two assessment years - it cannot be said to be the first offence committed by the assessee - Rejection of the compounding application submitted by the petitioner is absolutely in consonance with the Guidelines 2014. - HC

Income Tax - Compounding of offence u/s 276CC - assessee failed to file the return for two assessment years - it cannot be said to be the first offence committed by the assessee - Rejection of the com .....

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