S. 279 : Offences and prosecutions–Sanction-Chief Commissioner –Wilful attempt to evade tax–Non-technical offence–False statement in verification- Reduction of penalty by CIT (A)-Prosecution cannot proceed–Compounding of offences-Application for compounding to be considered by committee specified in circular–DGIT has no jurisdiction to reject the application. [S. 119, 120, 276C(1), 273B, 277, 279(IA), 279(2), Art.141]
K. M. Mammen v. DIT (2019) 418 ITR 157/( 2020) 186 DTR 78/(2020) 314 CTR 467 (Mad.)(HC)