Well it has come to notice of this website that authorities , specially,Â income tax authorities are issuing show cause to assessees why prosecution proceeding under section 276CC not be done for the late or no return being filing by the said taxpayer with due time . Often the real intention of the tax authorities are not to prosecute the tax payer but to charge from him the fee for compounding the prosecution proceeding under section 279 of the I.T. Act . It is now well known that the compounding fee is also being regarded by some higher authorities as filling the coffer of government and achieve the budget target allocated to various CIT or CCITs. What is observed that in a rush to to garner compounding fee, the notices for prosecution u/s 276CC are being issuedÂ without fulfilling all requirement of law or even adhering to the CBDT instruction in this regard . So , this post is for all those tax payers who have filed tax return , although late for various reason , but got such a notice u/s 276CC ( read with section 279 ) of the Income Tax Act .