TMI Blog2018 (10) TMI 1605X X X X Extracts X X X X X X X X Extracts X X X X ..... st 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. - WRIT PETITION NO. 10973 OF 2018 - - - Dated:- 23-10-2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 276B read with section 278B of the Income Tax Act, 1961 should not be launched for delay in depositing the tax deducted at source. Then, a show cause notice of 25th September, 2013 followed, to which, on 7th October, 2013 reply was given to all the show cause notices. 4. The essential argument was that the petitioners are not habitual defaulters and the delay occurred on account of mistake of accounting. It was due to wrong entry in the ledger account which was subsequently pointed out by the tax auditor and rectified. The petitioners have stated that they have paid interest for the delayed payment. That is why they prayed that no prosecution be initiated. The petitioners were served with a letter Exhibit 'J', subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e earlier applications have been rejected. 8. It is in these circumstances that the petitioners, by this petition, pray for the following two reliefs:- a) this Hon'ble Court may be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioners' case and after examining the legality and validity thereof quash and set aside the orders dated 21st May 2018, 31st October 2017 and 26th February 2015 passed by the Respondents. b) this Hon'ble Court may be pleased to issue a Writ of Mandamus or a writ in the nature of Mandamus or any other appropriate writ, order or directi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that on the date and time fixed for this consideration/hearing the petitioners must remain present or depute their representative and if at the first available opportunity of this nature the petitioners absent themselves, they will not get any benefit of this order. Then, the prosecution launched against them shall proceed on its own merits and in accordance with law. 11. For a period of two months from today and in order to enable the petitioners to present themselves and point out that the compounding application deserves to be granted on merits, we direct that the concerned criminal court shall not proceed with the criminal complaint. The writ petition is disposed of by clarifying that we have not examined the merits of the compoundin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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