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    <title>2020 (3) TMI 349 - DELHI HIGH COURT</title>
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    <description>The court directed the trial proceedings under Section 276 CC of the I.T. Act, 1961 to be kept in abeyance until the hearing of the petition on 04.05.2020. The rejection of the review application for compounding was based on the petitioner not being acquitted but having his conviction set aside. The court considered the interpretation of circular No.25/2019 regarding the limitation for filing the compounding application. Ultimately, the court allowed the exemption and adjourned the proceedings, demonstrating a fair consideration of the legal arguments presented.</description>
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      <description>The court directed the trial proceedings under Section 276 CC of the I.T. Act, 1961 to be kept in abeyance until the hearing of the petition on 04.05.2020. The rejection of the review application for compounding was based on the petitioner not being acquitted but having his conviction set aside. The court considered the interpretation of circular No.25/2019 regarding the limitation for filing the compounding application. Ultimately, the court allowed the exemption and adjourned the proceedings, demonstrating a fair consideration of the legal arguments presented.</description>
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