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2022 Supreme(Del) 337

MANMOHAN, NAVIN CHAWLA
Jai Singh Goel – Appellant
Versus
Chief Commissioner Of Income Tax(central) – Respondent


Advocates Appeared:
Mr. Satyen Sethi and Mr. Arta Trana Panda, Advocates, for the Appellant; Ms.Vibhooti Malhotra, Sr. SC with Mr. Shaliender Singh, Jr. SC, Mr. Udit Sharma, Advocate, for the Respondent.

ORDER

Navin Chawla, J. (Oral). - The present writ petition has been filed by the petitioner challenging the orders dated 21.08.2018 passed by the respondent no. 1 rejecting the application of the petitioner seeking compounding of the offence under Section 276CC read with Section 278E of the Income Tax Act, 1961 (hereinafter referred as the 'Act') for the Assessment Years 2008-09 to 2013-14, as also the order dated 29.01.2020 dismissing the application seeking review of the order dated 21.08.2018.

2. By way of the impugned Order dated 21.08.2018, the respondent no.1 rejected the prayer of the petitioner for compounding of the offences under Section 276CC read with Section 278E of the Act on the ground that the application seeking compounding of the offences has not been filed within the stipulated time and that the petitioner already stood convicted vide order dated 19.02.2018 passed by the learned Additional Chief Metropolitan Magistrate (Special Acts) Central, Tis Hazari Courts, Delhi (hereinafter referred to as 'ACMM') in CC No.535107/2016.

3. The petitioner filed an appeal challenging the order dated 19.02.2018 passed by the learned ACMM. In the said appeal, the petitioner also fil

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