Law:

Section:

Section 279 of Income-tax Act, 1961 - Offence and prosecution PROSECUTION TO BE AT INSTANCE OF CHIEF COMMISSIONER [SECTION 279] Where against conviction and sentence passed by trial court, on compliant preferred by appellants, respondent had filed an appeal and same was pending, said appeal was a 'proceeding' as contemplated under section 279(2) and pending appeal, appellants could very well compound offence [In favour of assessee] Chairman, CBDT v. Smt. Umayal Ramanathan [2009] 313 ITR 59 (Mad.) It is evident from section 279(2) that any offence under this Chapter may either before or after the institution of proceedings, be compounded by the Chief Commissioner or a Director General. The term 'proceedings' is not defined in the Income-tax Act, 1961. The term 'proceedings' is a term of wide amplitude and comprehensive and generally speaking means a prescribed course of action for enforcing a legal right. It is not a technical expression with a definite meaning attached to it, but one the ambit of whose meaning would be governed by statute. Where against the conviction and sentence passed by the trial court, on the compliant preferred by the appellants, the respondent had filed an appeal and the same was pending, the said appeal was a 'proceeding' as contemplated under section 279(2) and pending appeal, the appellants could very well compound the offence. Section 279 of Income-tax Act, 1961 - Offence and prosecution .'Proceedings' occurring in section 279(2) of 1961 Act Chairman, CBDT v. Smt. Umayal Ramanathan [2009] 313 ITR 59 (Mad.) The term 'proceedings' is not defined in the Income-tax Act, 1961. The term 'proceedings' is a term of wide amplitude and comprehensive and generally speaking means a prescribed course of action for enforcing a legal right. It is not a technical expression with a definite meaning attached to it, but one the ambit of whose meaning would be governed by statute. K. Ramasamy for the Appellant. Sasidharan for the Respondent. JUDGMENT A. Kulasekaran J. - This appeal is directed against the order dated November 29, 2002, made in W.P. No. 33925 of 2002 of the learned single judge allowing the writ petition filed by the respondent herein,…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492