Sec. 279 of the Income-tax Act, 1961 – Offence and prosecution – The short question raised for determination as to whether 100% of the amount sought to evaded or 100% of tax sought to be evaded is to be paid for compounding of offence under section 276C(1) of the Income-tax Act, 1961, when offence pertains to willful attempt to evade tax, etc. High Court opined that for compounding of offence under section-276C(1) of the Act, 1961 would be permissible on payment of 100% of the tax sought to be evaded and not 100% of the amount sought to be evaded by the assessee. The petitions allowed. The petitioner is required to pay 100% of the tax sought to be evaded for compounding of offence under section-276C(1) of the Income-tax Act, 1961 – MEHTA LABORATORIES Vs. PR. CHIEF CIT [2020] 271 TAXMAN 135 (GUJ)