https://www.taxtmi.com/caselaws?id=205491 The petition seeking to quash the order rejecting the application for compounding of the offence under the Income-tax Act, 1961 was dismissed. The court found that although the offence could be compounded even after conviction, the discretionary powers of the Chief Commissioner were not to be interfered with unless there were grounds of factual or legal mala fides or perversity. As the petitioners were already convicted and no illegal action by the authority was demonstrated, the court ruled that the rejection of the application was lawful, leading to the dismissal of the petition. en-us Mon, 07 Feb 2011 00:00:00 +0530 Fri, 05 Aug 2011 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205491 The petition seeking to quash the order rejecting the application for compounding of the offence under the Income-tax Act, 1961 was dismissed. The court found that although the offence could be compounded even after conviction, the discretionary powers of the Chief Commissioner were not to be interfered with unless there were grounds of factual or legal mala fides or perversity. As the petitioners were already convicted and no illegal action by the authority was demonstrated, the court ruled that the rejection of the application was lawful, leading to the dismissal of the petition. Case-Laws Income Tax Mon, 07 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205491