Compounding of offence u/s 279(2) of I.T. Act- exercise of power

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.... Sir, Sub : Compounding of offence u/s 279(2) of I.T. Act- exercise of power Please refer to the above. Recently, an instance has come to the notice of the Board where an order u/s 279(2) of I.T. Act compounding an offence punishable under the I.T. Act was passed by a Commissioner of Income Tax. In the past also one or two such instances have come to the notice of the Board. 2. Section 279(2) ....