https://www.taxtmi.com/caselaws?id=777823 HC held that a 5% compounding charge is chargeable only where an earlier offence has been compounded and the conditions of that compounding order complied with. Because the petitioner's first compounding application was rejected, no compounding order existed and the higher 5% rate could not be imposed on the subsequent application. The HC set aside the letter dated 08.02.2019 and directed respondents to proceed in accordance with law on the compounding application and related criminal proceedings, accepting the petitioner's contention that the 5% charge was unjustified in the circumstances. en-us Wed, 03 Sep 2025 00:00:00 +0530 Fri, 05 Sep 2025 08:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777823 HC held that a 5% compounding charge is chargeable only where an earlier offence has been compounded and the conditions of that compounding order complied with. Because the petitioner's first compounding application was rejected, no compounding order existed and the higher 5% rate could not be imposed on the subsequent application. The HC set aside the letter dated 08.02.2019 and directed respondents to proceed in accordance with law on the compounding application and related criminal proceedings, accepting the petitioner's contention that the 5% charge was unjustified in the circumstances. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777823