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Respondent no. 5 - M/s Adel Landmark Limited's application for compounding offences u/s 276B and 278B was rejected as the competent authority [Chief CIT(TDS)] deemed petitioner's standalone application non-considerable. HC set aside the order, remanding to the competent authority to decide afresh per current guidelines, allowing co-accused to apply separately for compounding offences. Petition disposed accordingly.
Respondent no. 5 - M/s Adel Landmark Limited's application for compounding offences u/s 276B and 278B was rejected as the competent authority [Chief CIT(TDS)] deemed petitioner's standalone application non-considerable. HC set aside the order, remanding to the competent authority to decide afresh per current guidelines, allowing co-accused to apply separately for compounding offences. Petition disposed accordingly.
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