Compounding authority under the Income Tax Act restricted; Commissioners cannot compound offences, only Chief Commissioners or Director Generals may. Amendments to section 279(2) removed compounding power from Commissioners of Income-tax and concentrated it in the Chief Commissioner and the Director General; Commissioners therefore have no jurisdiction to compound offences under that provision. Chief Commissioners and Commissioners must observe this limitation when dealing with compounding requests and apply the Board's compounding guidelines dated 30/09/1994, with Chief Commissioners responsible for informing subordinate Commissioners of the correct allocation of authority.
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 authority under the Income Tax Act restricted; Commissioners cannot compound offences, only Chief Commissioners or Director Generals may.
Amendments to section 279(2) removed compounding power from Commissioners of Income-tax and concentrated it in the Chief Commissioner and the Director General; Commissioners therefore have no jurisdiction to compound offences under that provision. Chief Commissioners and Commissioners must observe this limitation when dealing with compounding requests and apply the Board's compounding guidelines dated 30/09/1994, with Chief Commissioners responsible for informing subordinate Commissioners of the correct allocation of authority.
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