https://www.taxtmi.com/caselaws?id=19122 The court dismissed the criminal miscellaneous case, ruling that the Commissioner of Income-tax was not required to issue a notice before according sanction for prosecution under section 279 of the Income-tax Act. The court emphasized that the provision allows for compounding of offenses either before or after proceedings are initiated, and the absence of a notice did not violate principles of natural justice. The court clarified that the petitioners had the opportunity to seek compounding before prosecution was sanctioned, thus rejecting the argument of natural justice violation and upholding the legality of the sanctioning process. en-us Fri, 30 Jun 1995 00:00:00 +0530 Wed, 04 Nov 2009 11:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19122 The court dismissed the criminal miscellaneous case, ruling that the Commissioner of Income-tax was not required to issue a notice before according sanction for prosecution under section 279 of the Income-tax Act. The court emphasized that the provision allows for compounding of offenses either before or after proceedings are initiated, and the absence of a notice did not violate principles of natural justice. The court clarified that the petitioners had the opportunity to seek compounding before prosecution was sanctioned, thus rejecting the argument of natural justice violation and upholding the legality of the sanctioning process. Case-Laws Income Tax Fri, 30 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19122