No Limitation filing Application for Compounding of Offence contrary to Section 279(2) of Income Tax Act: Madras HC [Read Order]

No limitation filing application for compounding of offence contrary to Section 279(2) of the Income Tax Act, rules Madras HC
By Kalyani B. Nair - On January 24, 2024 7:42 am - 2 mins read
Madras High court - Income Tax Act - Compounding of Offence Application - Madras High Court Ruling - Legal News on Income Tax Offences - Madras HC Compounding Offence Case - TAXSCAN

The Madras High Court observed that there is no limitation filing application for compounding of offence contrary to Section 279(2) of the Income Tax Act, 1961. Notices were issued to the petitioner and its directors by the third respondent to prosecute the petitioner for failure to pay the TDS. The third respondent therefore issued Show…

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