The prosecution was launched against the company and its directors  for failure to deposit tax deducted at source  as per obligation u/s 204 of the Act . The petitioners  have filed an application for compounding  which is pending before the appropriate authority  since  4 th January , 2020, on which no action was taken till date neither  any reasons communicated to the petitioners .  In the meantime the Magistrate Court  started proceedings and issued bailable warrants . The petitioners filed writ petition against the Revenue for failure to dispose the pending compounding application . Allowing the petition the honourable  Court directed the  Principal Commissioner to dispose  the  pending compounding application with in the period of three months from to day and not later than 27 th February  2023.     (WP(L) No. 35424 of 2022 dt . 28 th November , 2022)