https://www.taxtmi.com/caselaws?id=33211 The court allowed the appeal against the refusal to compound the offense under Section 279(2) of The Income Tax Act, 1961. It held that the refusal was arbitrary and discriminatory, emphasizing the discretion of authorities to compound offenses before or after proceedings are instituted. The court interpreted 'proceedings' broadly to include actions at the appellate stage, enabling compounding during the appeal. It found differential treatment in compounding similar offenses unjust and stressed the consistent application of the law. The judgment focused on ensuring fair treatment and adherence to the provisions of Section 279(2) for justice. en-us Mon, 06 Apr 2009 00:00:00 +0530 Fri, 05 Jun 2009 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33211 The court allowed the appeal against the refusal to compound the offense under Section 279(2) of The Income Tax Act, 1961. It held that the refusal was arbitrary and discriminatory, emphasizing the discretion of authorities to compound offenses before or after proceedings are instituted. The court interpreted 'proceedings' broadly to include actions at the appellate stage, enabling compounding during the appeal. It found differential treatment in compounding similar offenses unjust and stressed the consistent application of the law. The judgment focused on ensuring fair treatment and adherence to the provisions of Section 279(2) for justice. Case-Laws Income Tax Mon, 06 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33211