https://www.taxtmi.com/highlights?id=34444 Compounding of offence u/s 276CC - assessee failed to file the return for two assessment years - it cannot be said to be the "first offence" committed by the assessee - Rejection of the compounding application submitted by the petitioner is absolutely in consonance with the Guidelines, 2014. - HC en-us Wed, 19 Apr 2017 07:04:19 +0530 Wed, 19 Apr 2017 07:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34444 Compounding of offence u/s 276CC - assessee failed to file the return for two assessment years - it cannot be said to be the "first offence" committed by the assessee - Rejection of the compounding application submitted by the petitioner is absolutely in consonance with the Guidelines, 2014. - HC Highlights Income Tax Wed, 19 Apr 2017 07:04:19 +0530 https://www.taxtmi.com/highlights?id=34444