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DELHI HIGH COURT
MANMOHAN, MANMEET PRITAM SINGH ARORA
SKA Infrastructure Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. challenging rejection of compounding application (Para 1 , 2 , 3 , 5) |
| 2. arguments regarding delay and guidelines compliance (Para 4 , 7) |
| 3. judicial element in compounding discretion (Para 8) |
| 4. direction to reconsider compounding application (Para 9 , 10) |
JUDGMENT
Manmohan, J. (Oral)
C.M.No.24121/2022
Exemption allowed, subject to all just exceptions.
Accordingly, the application stands disposed of.
W.P.(C) 7912/2022 & C.M.No.24120/2022
1. Present Writ Petition has been filed challenging the order dated 22nd April, 2022 by which the petitioner's application for compounding of offences was rejected.
2. Learned counsel for the petitioner states that the Commissioner of Income Tax (TDS), Delhi-2, New Delhi vide Order dated 31st January, 2019 sanctioned launch of prosecution against the petitioner company through its Directors for delayed submission of tax deducted at source (TDS) amounting to Rs.22,95,203/- for the financial year 2012-13 with the Government Account. He further states that on 01st July, 2019, Complaint Case No.7594 of 2019 was filed by Income Tax Office, before ACMM, Central, Tis Hazari Courts, New Delhi under Section 276-B read with 279 of the Inc
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