https://www.taxtmi.com/caselaws?id=14697 Section 279(2) confers discretion to compound offences under the Income-tax Act, and that discretion may be guided by CBDT instructions on composition. In a prosecution for failure to deposit tax deducted at source, the assessee sought compounding and challenged the demand for compounding fees. The Court found no material showing that the Commissioner had ignored the Board's instructions or otherwise exercised discretion illegally. In the absence of proof of improper exercise of discretion, the compounding fee demand was not treated as unlawful and the petition was rejected. en-us Tue, 13 Jul 1999 00:00:00 +0530 Sat, 18 Jul 2009 11:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14697 Section 279(2) confers discretion to compound offences under the Income-tax Act, and that discretion may be guided by CBDT instructions on composition. In a prosecution for failure to deposit tax deducted at source, the assessee sought compounding and challenged the demand for compounding fees. The Court found no material showing that the Commissioner had ignored the Board's instructions or otherwise exercised discretion illegally. In the absence of proof of improper exercise of discretion, the compounding fee demand was not treated as unlawful and the petition was rejected. Case-Laws Income Tax Tue, 13 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14697