Compounding authority for tax offences: the Commissioner where the compounding application is filed is competent. Where more than one Commissioner has jurisdiction over an assessee for Income Tax compounding offences, the competent authority is the Commissioner in whose jurisdiction the compounding application is filed.
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 for tax offences: the Commissioner where the compounding application is filed is competent.
Where more than one Commissioner has jurisdiction over an assessee for Income Tax compounding offences, the competent authority is the Commissioner in whose jurisdiction the compounding application is filed.
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