2023 (8) TMI 1347

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..... (Board) u/s 119 r.w.s. 279(6) to restrict compounding where application is filed beyond stipulated period - Failure to deposit the TDS amount, which was deducted u/s 192 from salary - As per HC [ 2023 (1) TMI 1018 - BOMBAY HIGH COURT] , the guidelines contained in the CBDT Guidelines dated 14th June 2019 could not curtail the power vested in Principal Chief Commissioner or Chief Commissioner .....

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