https://www.taxtmi.com/caselaws?id=206411 The court dismissed the petition seeking compounding of tax offences under section 276B of the Income Tax Act for AY 1982-83, 1983-84, and 1984-85. The competent authority rejected the compounding petition due to existing convictions and ongoing trials, stating it was not prudent to compound the offences at that stage. The court held that compounding was not mandatory if the offence was not compoundable, emphasizing that compounding should occur before complaints are filed or convictions obtained. The petition was dismissed, affirming that the competent authority was not bound to compound offences in violation of prohibitions, even if court orders directed adjudication of compounding fees. en-us Wed, 27 Jul 2011 00:00:00 +0530 Mon, 26 Mar 2012 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206411 The court dismissed the petition seeking compounding of tax offences under section 276B of the Income Tax Act for AY 1982-83, 1983-84, and 1984-85. The competent authority rejected the compounding petition due to existing convictions and ongoing trials, stating it was not prudent to compound the offences at that stage. The court held that compounding was not mandatory if the offence was not compoundable, emphasizing that compounding should occur before complaints are filed or convictions obtained. The petition was dismissed, affirming that the competent authority was not bound to compound offences in violation of prohibitions, even if court orders directed adjudication of compounding fees. Case-Laws Income Tax Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206411