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Case Law Details

Case Name : Union of India Vs Anil Chanana & Another (Supreme Court of India)
Related Assessment Year :
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Applications for compounding ought to be disallowed if there are such contradictions, inconsistencies or incompleteness.  The reason is obvious.  If the applicant is trying to hoodwink the Authority such applications would not be maintainable.  That aspect is required to be kept in mind by the Compounding Authority.  The test is as follows :  Is the applicant candid in the matter of placing of materials and facts before the Compounding Authority without in any way trying to hoodwink the Authority to escape his criminal liability?  Equally, the Compounding Authority is bound to discharge ...
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