https://www.taxtmi.com/caselaws?id=13888 Compounding of offences under section 279 of the Income-tax Act is an exceptional discretionary remedy available after prosecution is launched and remains subject to previous approval by the Board. The applicant may be heard by the authority considering the compounding request, but the Board's role is limited to examining the materials forwarded through that authority. The statutory scheme does not express or imply any right to a personal hearing before the Central Board of Direct Taxes, and the hardship-relief principle applied in the section 119 context does not govern this process. Accordingly, rejection of the compounding request was upheld as valid. en-us Fri, 24 Nov 2000 00:00:00 +0530 Sat, 04 Jul 2009 17:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13888 Compounding of offences under section 279 of the Income-tax Act is an exceptional discretionary remedy available after prosecution is launched and remains subject to previous approval by the Board. The applicant may be heard by the authority considering the compounding request, but the Board's role is limited to examining the materials forwarded through that authority. The statutory scheme does not express or imply any right to a personal hearing before the Central Board of Direct Taxes, and the hardship-relief principle applied in the section 119 context does not govern this process. Accordingly, rejection of the compounding request was upheld as valid. Case-Laws Income Tax Fri, 24 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13888