Compoundable Offence Archives

Supreme Court clarifies whether offence under S. 276CC of IT Act 1961 committed before show-cause notice is compoundable as ‘first offence’

The assessee’s case was that whether he had filed a belated return of income, after the expiry of the due date or not, was immaterial and the point in time when the offence under Section 276CC is committed is the date immediately following the due date for furnishing the return of income as prescribed under Section 139(1) of the Act.

Case Briefs High Courts

Offences under POCSO are not compoundable; Allahabad HC declines quashing the proceedings based on compromise between parties

Allahabad High Court said that the purpose is not to persecute the accused, nor is it to let him off because his relations with the complainant has taken a happier turn, as an offence of rape or one under POCSO is an offence against the society.

Case Briefs Supreme Court

Compromise cannot be taken to be a solitary basis for reduction of sentence: Supreme Court

In a case where a compromise was reached between parties, 28 years after an incident left the victim crippled for life, the Court said that such a brutality cannot be ignored which is not against the individual but the crime is against the society which has to be dealt with sternly.

Case Briefs High Courts

Guj HC | Can offence under S. 138 NI Act compounded even after accused is convicted and sentenced to imprisonment? Read HC’s ruling

Gujarat High Court: Vaibhavi D. Nanavati, J., compounded an offence under Section 138 of the Negotiable Instruments Act and set aside the