https://www.taxtmi.com/caselaws?id=23080 The court held that the instructions issued by the Central Board of Direct Taxes (CBDT) under section 119 of the Income-tax Act, which curtailed the powers of the Commissioner of Income-tax to compound offences under section 279(2), were invalid as they contravened statutory provisions. It emphasized that executive instructions cannot override legislative powers. The court directed the Commissioner to independently consider compounding offences without reference to the invalid instructions. The petition was allowed, and the impugned instructions were quashed, with no costs awarded. en-us Fri, 30 Nov 1990 00:00:00 +0530 Wed, 16 Dec 2009 15:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23080 The court held that the instructions issued by the Central Board of Direct Taxes (CBDT) under section 119 of the Income-tax Act, which curtailed the powers of the Commissioner of Income-tax to compound offences under section 279(2), were invalid as they contravened statutory provisions. It emphasized that executive instructions cannot override legislative powers. The court directed the Commissioner to independently consider compounding offences without reference to the invalid instructions. The petition was allowed, and the impugned instructions were quashed, with no costs awarded. Case-Laws Income Tax Fri, 30 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23080