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        Case ID :
        Income Tax

        The HC held that the offence in question is compoundable and the...

        Offence is compoundable; criminal prosecution doesn't bar compounding application under invalid Clause 7(ii)

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC held that the offence in question is compoundable and the pendency of a criminal prosecution does not preclude the filing of a compounding application nor impose a limitation period based on the contested guidelines. The Court invalidated Clause 7(ii) of the relevant guideline as ultra vires the statute, relying on its prior ruling in Jayashree v. CBDT. Consequently, the HC set aside the 2nd respondent's rejection order and remanded the matter for reconsideration. The 2nd respondent is directed to admit the compounding application submitted on 15.09.2023 and decide it on merits in accordance with law, without regard to the limitation period prescribed in the struck-down clause.
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