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Income Tax - Highlights / Catch Notes

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Compounding of offences punishable u/s 276B r.w.s.278B - ...

Income Tax

September 13, 2022

Compounding of offences punishable u/s 276B r.w.s.278B - non-disclosure of the prior conviction - repeated default in deposit of TDS - pending conviction orders with respect to FYs 2009-10, 2010-11 and 2011-12, which have been upheld by this Court on 15th October, 2018, until the said orders are set aside, there is no infirmity in the order of the authority in rejected the application for compounding - HC

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