https://www.taxtmi.com/highlights?id=64693 Prosecution u/s 276CC and 276C (1) - The absence of assessee in India or the communication gap between herself and her representative cannot be a ground to quash the prosecution. Further compounding offence under IT Act is not an absolute right vested in the assessee. The compounding of cases based on facts and merits of each case where the assessee disclose the true and actual income but file it belatedly cannot be equated to the case where the assessee undisclosed the true and actual income also files the returns belatedly. - HC en-us Tue, 19 Jul 2022 09:22:37 +0530 Tue, 19 Jul 2022 09:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64693 Prosecution u/s 276CC and 276C (1) - The absence of assessee in India or the communication gap between herself and her representative cannot be a ground to quash the prosecution. Further compounding offence under IT Act is not an absolute right vested in the assessee. The compounding of cases based on facts and merits of each case where the assessee disclose the true and actual income but file it belatedly cannot be equated to the case where the assessee undisclosed the true and actual income also files the returns belatedly. - HC Highlights Income Tax Tue, 19 Jul 2022 09:22:37 +0530 https://www.taxtmi.com/highlights?id=64693