Compounding limits for Category A offences: requests exceeding permitted occasions barred unless Principal CCIT grants approval. Compounding of Category A Offences is not available if compounding has been requested on more than three occasions for the same offences, but compounding beyond that limit may be considered in exceptional circumstances with the approval of the Principal CCIT. Multiple applications filed together for one or more assessment years are treated as a single occasion.
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 limits for Category A offences: requests exceeding permitted occasions barred unless Principal CCIT grants approval.
Compounding of Category A Offences is not available if compounding has been requested on more than three occasions for the same offences, but compounding beyond that limit may be considered in exceptional circumstances with the approval of the Principal CCIT. Multiple applications filed together for one or more assessment years are treated as a single occasion.
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