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2022 (8) TMI 686 - HC - Income TaxCompounding the offence under Section 276 C(1)(i) - pendency of the appeal - HELD THAT:- In view of the aforesaid discussions, submissions made by learned counsel for the parties and the law laid down by Hon'ble Apex Court in the case of Rajesh Kumar Sharma [2007 (2) TMI 10 - SUPREME COURT] and by high Court of Madras in the case of M/s.V.A. Haseeb & Co. [2016 (9) TMI 756 - MADRAS HIGH COURT] corroborating with the facts of the case that during the pendency of the appeal, the petitioners were became entitled for compounding the offence as per the law, the revision petition is liable to be and is hereby allowed by setting aside the impugned order. The matter is remitted back to the learned appellate Court concerned to consider the application afresh within a period of two months from the date of this order, in accordance with law without being influenced by this order.
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