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2018 (10) TMI 1605 - HC - Income TaxCompounding of offences - default u/s 276B read with section 278B - delay in depositing the tax deducted at source - compounding applications rejected on the ground that nobody attended the proceedings when the first application was being taken up and the subsequent fresh applications cannot be entertained as the first one was rejected - Held that:- We do not find that the respondents have applied their mind to the compounding applications by dealing with the merits thereof. The applications have been dismissed only on the ground that nobody attended the proceedings when the first application was being taken up and the subsequent fresh applications cannot be entertained as the first one was rejected. All this hardly indicates any application of mind. It is in these circumstances and in facts peculiar to this case, without this order being treated as a precedent, we allow the writ petition. We direct that the application for compounding the offences made as early as on 20th February, 2014 (Exhibit 'K') be considered and a fresh order be passed thereon as expeditiously as possible and in any event within a period of two months from the date the petitioners pay the requisite fees on that application. The application shall be decided by a speaking order.
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