https://www.taxtmi.com/caselaws?id=16140 The court found that the Income-tax Department's initiation of criminal complaints against the petitioner under section 276C of the Income-tax Act, 1961, without offering the petitioner an opportunity to compound the matter before prosecution, amounted to an abuse of the court's process. The court emphasized the importance of providing the petitioner, a businessman, the chance to compound the offense under section 279 before prosecution, noting that the failure to do so violated principles of natural justice. As a result, the court allowed the petitions and quashed the criminal complaints against the petitioner. en-us Tue, 04 Feb 1997 00:00:00 +0530 Tue, 01 Sep 2009 13:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16140 The court found that the Income-tax Department's initiation of criminal complaints against the petitioner under section 276C of the Income-tax Act, 1961, without offering the petitioner an opportunity to compound the matter before prosecution, amounted to an abuse of the court's process. The court emphasized the importance of providing the petitioner, a businessman, the chance to compound the offense under section 279 before prosecution, noting that the failure to do so violated principles of natural justice. As a result, the court allowed the petitions and quashed the criminal complaints against the petitioner. Case-Laws Income Tax Tue, 04 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16140