Compounding of offences under section 279(2) of IT Act, 1961

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....equest of the assessee for having the offence compounded should not ordinarily be recommended to the Board. 2. The provisions of section 279(2) give a discretion- to the Commissioner to compound any offence under the I.T. Act and this discretion is an unfettered one. Even so it has to be exercised in a judicial manner. Although it is neither possible to precisely lay down all the circumstances in....