TMI Blog2023 (11) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... counts maintained by the petitioner with the aforementioned branch of the HSBC Bank are available. Revenue, says that had the petitioner straightaway given the bank statements before the compounding application was considered, the matter would not have come to this pass. We are informed that, the petitioner had furnished the bank statements in November, 2019 as well, albeit after the impugned order was passed. Given the aforesaid position, we are of the view that the best way forward would be to direct the concerned officer to decide the petitioner s compounding application afresh, since, in any event, the bank statements are now available with the respondents/revenue. Accordingly, the impugned orders are set aside. The concerned a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pounding the offences punishable under Sections 276C(1), 276D and 277 of the Act inter alia, concerning Assessment Year (AY) 2006-07. 2. Besides this, challenge is also laid to the order dated 30.05.2019 passed by the respondent no. 1 whereby the petitioner s application for rectifying the order dated 09.03.2018 was rejected. 3. In addition to the aforesaid prayers, the petitioner has also sought issuance of mandamus to respondent no. 1 for compounding the offences punishable under the aforementioned provisions for the period in issue. 3.1. However, in the alternative, the petitioner prays that respondent no. 1 should consider de novo, albeit, in accordance with the law, the application dated 22.02.2016 filed by the petitioner, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned senior standing counsel, who appears on behalf of the respondents/revenue, says that had the petitioner straightaway given the bank statements before the compounding application was considered, the matter would not have come to this pass. 9. We are informed that, the petitioner had furnished the bank statements in November, 2019 as well, albeit after the impugned order was passed. 10. Given the aforesaid position, we are of the view that the best way forward would be to direct the concerned officer to decide the petitioner s compounding application afresh, since, in any event, the bank statements are now available with the respondents/revenue. 11. Accordingly, the impugned orders dated 09.03.2018 and 30.05.2019 are set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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