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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Jai Singh Goel – Appellant
Versus
Chief Commissioner of Income Tax (Central) – Respondent
| Table of Content |
|---|
| 1. challenge to orders regarding compounding application. (Para 1 , 2 , 3) |
| 2. arguments against rejection of compounding. (Para 6 , 7 , 8) |
| 3. court's reasoning on merit and limitations. (Para 9 , 10 , 11 , 12) |
| 4. directions for reconsideration of compounding application. (Para 13) |
| 5. disposition of the petition. (Para 14) |
JUDGMENT
Navin Chawla, J. (Oral)
1. 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 convicte
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