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            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.

            <h1>Compounding of offences not permitted where the assessee is involved in anti national or terrorist activity on agency or authority findings.</h1> Compounding of offences under the Income Tax framework is not available where the assessee has been found to be involved in anti-national or terrorist activity established by investigation by any Central or State agency or when information to that effect is available with the concerned competent authority; such offences are treated as non-compoundable.

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