2011 (2) TMI 354

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....r Goel, J. - This petition seeks quashing of order dated 14-5-2009 passed by the Chief Commissioner of Income Tax, Chandigarh rejecting the application of the petitioners for compounding of offence for which petitioners have been convicted under the provisions of Income-tax Act, 1961 (for short "the Act") against which their appeal is pending in the Appellate Court. Further direction is sought ....

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.... compounding of offences by the Chief Commissioner. Mere fact that there is provision for compounding of offence is not a ground for issue mandamus to compound the offence. It is not the case of the petitioners that the impugned order is mala fide or perverse. Discretionary powers of a statutory authority can be interfered with only on the ground of factual or legal mala fides or perversity. Admit....