Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 1287 - DELHI HIGH COURTCompounding of offences under Section 279 - judicial element/function of compounding of offences - HELD THAT:- This Court is of the view that the power of compounding of offences is a quasi-judicial power, as it definitely entails a judicial element/function and the discretion in compounding is not unfettered. Consequently, this Court is of the view that the petitioner is entitled to the benefit of extension of limitation as directed by the Supreme Court in Cognizance for Extension of Limitation Suo Motu Writ Petition . [2020 (5) TMI 418 - SC ORDER] Accordingly, the order passed by the respondents-Revenue is set aside and the CCIT (TDS), Delhi-2 is directed to consider afresh the petitioner’s application for compounding of offences under Section 279 of the Act on merits and communicate to the petitioner a reasoned decision thereon within eight weeks.
|