R.SURESH KUMAR, J. - (1.) This is a case, where, the Revenue seeks to assail the directions issued by the learned Single Judge to the concerned statutory authority to exercise his powers of compounding the offence, in a case of an Assessee, who is suffering from dementia and other physical ailments, is a widow, and has otherwise liquidated the demand raised against her, in its entirety.
(2.) What surprises us is the vigour, with which, the Revenue is contesting this matter, whereas, in at least two other instances, such power has been exercised by the Revenue, even when, appeal against conviction was pending adjudication.
(3.) The Assessee has been found guilty of not filing returns in time for the reasons articulated hereafter. Given the fact that our prisons are teeming with persons convicted of heinous crimes, the energy, time and money that the Revenue seeks to expend in a case like this, could have been brought to better use in other graver cases.;