9911796707
TMI Blog2018 (3) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Kumar for the respondents P.C. 1. At the request of the parties, the petition is disposed of finally at the stage of admission. 2. This petition under Article 226 of the Constitution of India challenges the order dated 26th February, 2015 (received on 6th January, 2016) passed by the Chief Commissioner of Income Tax under Section 279(2) of the Income Tax Act, 1961 (the Act). The impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes dated 16th May, 2008 issued by the Central Board of Direct Taxes, the method for the compounding of offences in terms direct following procedure to be adopted : 5.3 The compounding petition should be disposed of by the CCIT/DGIT as far as possible, within180 days of its receipt. In cases where compounding is accepted, the CCIT/DGIT will intimate the assessee the amount of compounding charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant. 4. In this case, it is stated by the petitioners that the Notices dated 25th September, 2014 and 3rd February, 2015 referred to in the impugned order dated 26th February, 2015 were not received by the petitioners. The Revenue does not dispute that the Notices dated 25th September, 2014 and 3rd February, 2015 addressed to its Mumbai office were not received by the petitioners. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the impugned order dated 26th February, 2015 of the Commissioner of Income Tax. The petitioners' application for compounding is restored to the stage when the order sheet noting on 21st February, 2014 was made by the Commissioner of Income Tax. The Revenue to now take further steps in accordance with law and as per procedure laid down by the CBDT in its above Circular dated 16th May, 2008 i. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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