Offence compounding requires the taxpayer's consent and confirmed payment arrangements to prevent procedural complications. The Board directs that no order compounding an offence under section 279(2) should be issued unless the assessee expressly agrees to the proposed composition fee and has made satisfactory arrangements for its payment, to avoid procedural complications from non payment.
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.
Offence compounding requires the taxpayer's consent and confirmed payment arrangements to prevent procedural complications.
The Board directs that no order compounding an offence under section 279(2) should be issued unless the assessee expressly agrees to the proposed composition fee and has made satisfactory arrangements for its payment, to avoid procedural complications from non payment.
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