https://www.taxtmi.com/caselaws?id=49685 Section 53 of the Income-tax Act permitted compounding of offences under sections 51 and 52 before or after proceedings, and did not require prior proof that the offence had already been established. A voluntary payment made to avert prosecution was therefore within the statutory power to compound, and the composition was valid and binding. Liability under the income-tax provisions also could not be avoided merely because the return was signed and verified by an agent rather than personally by the assessee, since the scheme independently covered failure to furnish a return and making a false return. The challenge to both compounding and liability was rejected. en-us Thu, 11 Nov 1954 00:00:00 +0530 Tue, 09 Sep 2014 09:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49685 Section 53 of the Income-tax Act permitted compounding of offences under sections 51 and 52 before or after proceedings, and did not require prior proof that the offence had already been established. A voluntary payment made to avert prosecution was therefore within the statutory power to compound, and the composition was valid and binding. Liability under the income-tax provisions also could not be avoided merely because the return was signed and verified by an agent rather than personally by the assessee, since the scheme independently covered failure to furnish a return and making a false return. The challenge to both compounding and liability was rejected. Case-Laws Income Tax Thu, 11 Nov 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49685