Compounding of offences: authority to compound now vested in senior tax administration; Commissioners no longer empowered. The power to effect compounding of offences under the Act has been reallocated by amendments so that only higher tax administration officials - specifically the Chief Commissioner or the Director General - may compound offences; Commissioners of Income-tax no longer have that power. All compounding requests must follow the Board's guidelines and this position should be communicated to subordinate Commissioners.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Compounding of offences: authority to compound now vested in senior tax administration; Commissioners no longer empowered.
The power to effect compounding of offences under the Act has been reallocated by amendments so that only higher tax administration officials - specifically the Chief Commissioner or the Director General - may compound offences; Commissioners of Income-tax no longer have that power. All compounding requests must follow the Board's guidelines and this position should be communicated to subordinate Commissioners.
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