Compounding restrictions for Category A offences limit repeated applications, with exceptional approval possible and grouped filings treated as one occasion. Compounding for Category A offences is barred where compounding has been requested on more than three occasions, subject to exceptional consideration with Principal CCIT approval; multiple applications filed together for one or more assessment years count as a single occasion.
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Provisions expressly mentioned in the judgment/order text.
Compounding restrictions for Category A offences limit repeated applications, with exceptional approval possible and grouped filings treated as one occasion.
Compounding for Category A offences is barred where compounding has been requested on more than three occasions, subject to exceptional consideration with Principal CCIT approval; multiple applications filed together for one or more assessment years count as a single occasion.
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