Compounding of offences: discretionary guidelines require written request, consider prosecution prospects, deterrence, and central approval. Compounding under section 279(2) is a discretionary power of the Commissioner to be exercised judicially. Compounding may be considered only on a written request by the assessee; cases with good prospects of successful prosecution should not ordinarily be compounded. Consider whether deterrence is better served by a composition fee or by prosecution. If fresh evidence weakens the prosecution and the assessee agrees, compounding may be advisable. Prior Board approval is required before compounding and no assurance should be given to the assessee beforehand.
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: discretionary guidelines require written request, consider prosecution prospects, deterrence, and central approval.
Compounding under section 279(2) is a discretionary power of the Commissioner to be exercised judicially. Compounding may be considered only on a written request by the assessee; cases with good prospects of successful prosecution should not ordinarily be compounded. Consider whether deterrence is better served by a composition fee or by prosecution. If fresh evidence weakens the prosecution and the assessee agrees, compounding may be advisable. Prior Board approval is required before compounding and no assurance should be given to the assessee beforehand.
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