Offences can be Compounded u/s 279 of Income Tax Act for before or after Institution of Proceedings: Orissa HC sets aside Order Rejecting Same

The Orissa High Court ruled that offences under Section 279 of the Income Tax Act can be compounded before or after the institution of proceedings. The court set aside an order rejecting the compounding of offences, noting that the law allows for compounding at any stage of the proceedings. This decision provides clarity on the application of Section 279 and ensures that taxpayers have the opportunity to resolve their cases through compounding. The ruling encourages a more flexible approach to handling tax offences and provides relief to the appellant.