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2020 (3) TMI 349 - HC - Income TaxTrial of offence u/s 276 CC against the petitioner in abeyance during pendency of the writ petition - application for compounding - HELD THAT:- The conviction of the petitioner was set aside by the learned ASJ on 03.12.2018. Even before that, on 23.10.2018 the petitioner moved an application to seek review of the rejection of earlier application for compounding. The respondents have rejected the said review application by the impugned order dated 29.01.2020 on the ground that the petitioner has not been acquitted and merely his conviction has been set aside on a technical ground. Petitioner has pointed out that the limitation for filing the application for compounding has since been done away with vide circular No.25/2019 dated 09.09.2019. He further submits that the respondents have adopted a wrong yardstick for rejection of the review application by stating that the petitioner has not been acquitted. He submits that if the petitioner were to be acquitted, there would be no question of his seeking compounding. As on date it cannot be said that the petitioner stands convicted since his conviction has been set aside by the learned ASJ. The matter has been remanded back for leading of further evidence. We direct that the learned ACMM, dealing with the petitioner’s prosecution shall adjourn the proceedings to a date after the hearing of this petition.
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