S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Salary-Compounding application-If application is moved before the Court below, the same shall be considered on its merit without being influenced by the observation of this Court in the present order-Circular F. No. 285/08/2014-IT(INV. V)/163, dated 17-10-2024-[S. 192, 278AA, Code of Criminal Procedure, 1973, S. 320]