https://www.taxtmi.com/caselaws?id=4057 Compounding of offences under the Income-tax Act is not a unilateral entitlement of the accused and requires the consent of the competent authority. A person seeking compounding cannot insist on a bilateral settlement as of right, and a writ of mandamus cannot be used to compel compounding or withdrawal of prosecution. Refusal to grant a personal hearing did not warrant interference where the authority considered the representation on merits and found the case unfit for withdrawal. The challenge therefore failed and the rejection of compounding and withdrawal of prosecution was upheld. en-us Mon, 16 Jul 2007 00:00:00 +0530 Sat, 26 Jul 2008 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4057 Compounding of offences under the Income-tax Act is not a unilateral entitlement of the accused and requires the consent of the competent authority. A person seeking compounding cannot insist on a bilateral settlement as of right, and a writ of mandamus cannot be used to compel compounding or withdrawal of prosecution. Refusal to grant a personal hearing did not warrant interference where the authority considered the representation on merits and found the case unfit for withdrawal. The challenge therefore failed and the rejection of compounding and withdrawal of prosecution was upheld. Case-Laws Income Tax Mon, 16 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4057