https://www.taxtmi.com/caselaws?id=17180 The High Court of Delhi dismissed the petitioner's request to quash the order rejecting his plea for compounding offences under section 276CC of the Income-tax Act, 1961. The court ruled that the petitioner should have approached the Chief Commissioner or Director-General, not the Central Board of Direct Taxes directly, as the Board's power was limited to issuing general guidelines, not individual case-specific directions. The court emphasized that the petitioner's misunderstanding of jurisdictional rules led to the dismissal of the petition and advised him to follow the correct procedure for seeking compounding of offences under the Income-tax Act. en-us Mon, 23 Feb 1998 00:00:00 +0530 Tue, 15 Sep 2009 16:20:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17180 The High Court of Delhi dismissed the petitioner's request to quash the order rejecting his plea for compounding offences under section 276CC of the Income-tax Act, 1961. The court ruled that the petitioner should have approached the Chief Commissioner or Director-General, not the Central Board of Direct Taxes directly, as the Board's power was limited to issuing general guidelines, not individual case-specific directions. The court emphasized that the petitioner's misunderstanding of jurisdictional rules led to the dismissal of the petition and advised him to follow the correct procedure for seeking compounding of offences under the Income-tax Act. Case-Laws Income Tax Mon, 23 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17180