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2023 (8) TMI 1347 - SCH - Income TaxCompounding of an offence committed u/s 276B, r/w. Section 287B - Period of limitation for filing compounding application - Power of the CBDT (Board) u/s 119 r.w.s. 279(6) to restrict compounding where application is filed beyond stipulated period - Failure to deposit the TDS amount, which was deducted u/s 192 from salary - As per HC [2023 (1) TMI 1018 - BOMBAY HIGH COURT] , the guidelines contained in the CBDT Guidelines dated 14th June 2019 could not curtail the power vested in Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General under the provisions of Section 279(2) of the Income Tax Act. Learned counsel for the petitioner submitted that the order of remand has been implemented. HELD THAT:- In the circumstances, we decline to interfere in the matter. The Special Leave Petition is dismissed. The question of law, if any, is kept open, to be raised in an appropriate matter. Pending application(s) shall stand disposed of.
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