Compounding of offence is impermissible after the filing of the complaint, or where the person has already been convicted by a competent court

Anil Batra Vs CCIT (Delhi High Court)- Whether when assessee has already been convicted for two AYs and the complaint filed for the third year u/s 276B, any revision of the compounding guidelines and an intimation to the assessee in this regard would mean that compounding is allowable even after the complaint is filed? The conditions stipulated for the compounding of a technical offence under the revised guidelines of 29 July 2003 are very clear and unambiguous. The compounding of such an offence was not permissible after the filing of the complaint. Indisputably, three complaints have alread...