Income Tax Offences Under Section 279 Can Be Compounded Before or After Proceedings: Orissa HC

All That Jazz Vs Union of India and others (Orissa High Court) In All That Jazz vs. Union of India and others, the Orissa High Court ruled that offences under Section 279 of the Income Tax Act, 1961 can be compounded either before or after legal proceedings have begun. The petitioners challenged an order by the Principal Chief Commissioner of Income Tax (PCCIT), which denied their compounding application as untimely. They argued that their application should still be considered valid since the proceedings were ongoing, and sought relief from the court. The government counsel pointed out that r...