The application for compounding of application was rejected by the Commissioner earlier default was not disclosed in the application. The assessee filed writ petition challenging the rejection order . Dismissing the petition the Court held that rejection of application is justified . Court also observed that in the event the assessee  succeeds in the SLP petition being SLP (Crl. )No. 1576 / 2019 which is pending before the Supreme Court , the assessee will be entitled to apply for compounding of offences  for the Financial years 2013 -14 , 2014-15 and 2016-17  and said application as and when filed , shall be considered by the Commissioner in accordance with law .  (WP No. 6080 /2022, C.M No. 18277/2022 dt  5-9 -2-2022 ))