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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN
K.M.Mammen – Appellant
Versus
Principal Commissioner Of Income Tax – Respondent
| Table of Content |
|---|
| 1. background of the case and initial challenges. (Para 1 , 2 , 3 , 4 , 5 , 6 , 7) |
| 2. arguments regarding the application of guidelines. (Para 8 , 9 , 10 , 11 , 12 , 13 , 14 , 14 , 15 , 17 , 18 , 19 , 20 , 21) |
| 3. court’s analysis of the applicability of compounding guidelines. (Para 22 , 23 , 24 , 25 , 26 , 27 , 28 , 29 , 30 , 31 , 32 , 33 , 34) |
| 4. court's reasoning against new guidelines. (Para 35 , 36 , 37 , 38 , 39 , 40 , 41 , 42 , 43 , 44 , 45 , 46 , 47 , 48 , 49 , 50 , 51 , 52 , 53 , 54) |
| 5. final decision to remand based on previous guidelines. (Para 56 , 57) |
ORDER :
This is the third round of litigation before this Court in the present Writ Petition.
3. The impugned order has been passed purportedly in compliance with the order of the Hon’ble Supreme Court dated 05.03.2025 in S.L.P. (Crl.) No.6179 of 2019 and S.L.P. (C) No. 7047 of 2024
I am directed to inform you that the compounding charges determined by the Assessing Officer, in accordance with the Guidelines dated 17.10.2024, have been approved by the Director General of Income Tax (Investigation), Tamil Nadu & Puducherry. As per the compounding Guidelines dated 17.10.2024 the compounding charges have been determi
The application of new compounding guidelines for offences under the Income Tax Act cannot override previously established rights affirmed by judicial orders, maintaining the principle of legal final....
A circular cannot override or restrict the application of specific provisions enacted by the legislature and cannot take away a statutory right with which an assessee has been clothed.
The court's decision emphasized that the directions issued by the Contempt Court, after finding no merit in the contempt petition, were beyond the scope of the contempt petition, and therefore set as....
The court ruled that an offence under Section 276CC is committed immediately after the due date for filing returns, and the actual filing date does not negate the classification as a 'first offence' ....
Compounding of offences under Section 138 of the N.I. Act requires pending proceedings; post-conviction petitions cannot invoke inherent powers to review judgments.
The central legal point established in the judgment is that the objections raised for rejecting the compounding application were no longer valid, and the reason for rejecting the review application w....
Compounding applications under the Foreign Exchange Management Act cannot be entertained post-adjudication, as they defeat the Act's intent to streamline penalty processes and require admission of co....
The court ruled that a compounding application for tax offences cannot be rejected on grounds of limitation or pending conviction after such conviction is set aside.
Rule of law which is one of the basic features of our Constitution envisages the administration of justice in accordance with law; Courts do this job ordinarily; a purported subordinate legislation w....
Once a contravention has been compounded, no further proceedings can be initiated or continued against the person committing the contravention.
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