TMI Blog2022 (5) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... nding 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 afre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 912 /2022 C.M.No.24120/2022 1. Present Writ Petition has been filed challenging the order dated 22 nd April, 2022 by which the petitioner s application for compounding of offences was rejected. 2. Learned counsel for the petitioner states that the Commissioner of Income Tax (TDS), Delhi-2, New Delhi vide Order dated 31st January, 2019 sanctioned launch of prosecution against the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany sought for compounding of offences under Section 279 (2) of the Act by filing application dated 20th January, 2022 before CCIT (TDS), Delhi. However, the said application was rejected vide order dated 10th February, 2022 on the ground that it was not filed within limitation and in prescribed form. 4. He states that though the petitioner company and both the Directors had filed a fresh co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectors was in a precarious physical condition since December 2019, which ultimately resulted in his death on 31st March, 2021. 6. Issue notice. Mr.Gigi C.George, Advocate accepts notice on behalf of UOI and Mr.Sanjay Kumar, learned standing counsel accepts notice on behalf of the Revenue. 7. Mr.Sanjay Sharma states that the petitioner s compounding application has been rejected in accordanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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