https://www.taxtmi.com/caselaws?id=430470 Under Section 279(2) of the Income-tax Act, compounding of an offence is subject to the governing eligibility framework and cannot be claimed as a matter of right. The compounding guidelines indicated that offences committed by a person already convicted under direct tax laws would not normally be compounded, and the pendency of an appeal does not erase a subsisting conviction. On that basis, the authority could not be compelled by writ to compound the offence after conviction, and the refusal to compound was upheld. en-us Tue, 27 Sep 2022 00:00:00 +0530 Sat, 19 Nov 2022 09:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430470 Under Section 279(2) of the Income-tax Act, compounding of an offence is subject to the governing eligibility framework and cannot be claimed as a matter of right. The compounding guidelines indicated that offences committed by a person already convicted under direct tax laws would not normally be compounded, and the pendency of an appeal does not erase a subsisting conviction. On that basis, the authority could not be compelled by writ to compound the offence after conviction, and the refusal to compound was upheld. Case-Laws Income Tax Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430470