https://www.taxtmi.com/highlights?id=66653 Validity of the order 278(2) - compounding of offence u/s 279(2) - Income Tax Authorities have the power to compound the offence either before or after the institution of the proceedings but certainly not after the conviction. Clause 4 of the policy also provides that compounding of offence is not a matter of right, however, the offence may be compounded by the competent authority on satisfaction prescribed in these guidelines. - HC en-us Sat, 19 Nov 2022 14:29:29 +0530 Sat, 19 Nov 2022 14:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66653 Validity of the order 278(2) - compounding of offence u/s 279(2) - Income Tax Authorities have the power to compound the offence either before or after the institution of the proceedings but certainly not after the conviction. Clause 4 of the policy also provides that compounding of offence is not a matter of right, however, the offence may be compounded by the competent authority on satisfaction prescribed in these guidelines. - HC Highlights Income Tax Sat, 19 Nov 2022 14:29:29 +0530 https://www.taxtmi.com/highlights?id=66653