https://www.taxtmi.com/caselaws?id=423027 The Court set aside the rejection of the compounding application under Section 279 of the Income Tax Act, 1961, citing the impact of the Covid-19 lockdown on filing deadlines and the petitioner's unforeseen medical circumstances. Emphasizing the quasi-judicial nature of compounding offences and the need for reasoned decisions, the Court directed a fresh consideration of the application by the CCIT (TDS), Delhi-2 within eight weeks, granting the petitioner the benefit of extended limitations during the pandemic. The writ petition and pending application were disposed of accordingly. en-us Mon, 23 May 2022 00:00:00 +0530 Thu, 26 May 2022 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423027 The Court set aside the rejection of the compounding application under Section 279 of the Income Tax Act, 1961, citing the impact of the Covid-19 lockdown on filing deadlines and the petitioner's unforeseen medical circumstances. Emphasizing the quasi-judicial nature of compounding offences and the need for reasoned decisions, the Court directed a fresh consideration of the application by the CCIT (TDS), Delhi-2 within eight weeks, granting the petitioner the benefit of extended limitations during the pandemic. The writ petition and pending application were disposed of accordingly. Case-Laws Income Tax Mon, 23 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423027