UNION OF INDIA Vs. BHARAT LABORATORIES

JUDGEMENT

(1.) HEARD the learned counsel for the applicants. None present for the respondents. The matters are adjourned from time to time during last two weeks and repeatedly the matters were called, but none appeared for the respondents. Today also none appears for the respondents.

(2.) ALL these three Revision Applications may be disposed off by a common order, as same question of law is involved in them.

(3.) THE learned counsel for the applicant contends that issuance of show cause notice before according sanction for prosecution is not necessary under the law, nor the accused has any right to compound the offence, though there is an enabling provision under S. 279(2) of the Income Tax Act, whereby Chief Commissioner or the Director General of the Income Tax may compound the offence either before or after institution of the proceeding. In support of this, the learned counsel placed reliance upon Union of India & Anr. Vs. Banwarilal Agarwal [(1998) Supreme Court Cases 652], wherein Their Lordships observed in paragraph 7 as under '