2023 (8) TMI 1347 - SCH - Income Tax

SC Dismisses Plea, Enforces Remand Order; Pending Applications Resolved, Legal Question Remains Open.

The SC dismissed the Special Leave Petition, condoning the delay and implementing the order of remand. The question of law was left open for future ... Compounding of an offence committed u/s 276B, r/w. Section 278B - Period of limitation for filing compounding application - Power of the CBDT (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 or Principal Director General or Director General under the provisions of Section 279(2) of the Income Tax Act. Learned counsel for the petitioner submitted that the order of remand has been implemented. HELD THAT:- In the circumstances, we decline to interfere in the matter. The Special Leave Petition is dismissed. The question of law, if any, is kept open, to be raised in an appropriate matter. Pending application(s) shall stand disposed of. 'Delay condoned.' Counsel for the petitioner represented that the 'order of remand has been implemented.' In view of this implementation, the Court 'decline[d] to interfere in the matter' and 'The Special Leave Petition is dismissed.' The Court expressly left 'the question of law, if any, is kept open, to be raised in an appropriate matter.' All 'Pending application(s) shall stand disposed of.' The disposition is therefore procedural: relief sought by way of interference was refused because the remedial action has been executed; the court did not rule on substantive legal questions, preserving them for future litigation. The order is interlocutory in effect and terminates the present petition while leaving open legal issues and disposing of ancillary applications.