2024 (12) TMI 1216

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....ay Nagar, Mr. Surinder Sinha & Ms. Shamli Verma, Advocates. For the Respondents Through: Ms Saroj Bidawat, SPC for UOI. Mr Ruchir Bhatia, SSC, Mr Anant Mann, JSC and Mr Abhishek Anand, Advocate. VIBHU BAKHRU, ACJ. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 28.05.2024 (hereafter the impugned order) rejecting the petitioner's application fo....

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....d Income Tax Authority passed an order dated 12.07.2016 declaring the petitioner to be the principal officer of respondent no. 5 company for FY 2012-13 and 2013-14. Thereafter, the respondents initiated the proceedings for prosecuting the petitioner for default in depositing the TDS for the relevant period. 5. On 18.10.2016, the CC No. 541060/2016 captioned Income Tax Officer v. M/s Adel Landma....

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.... order indicates that the same was rejected as the main accused (respondent no. 5 - M/s Adel Landmark Limited) had not filed any application for the compounding of the offences before the competent authority [Chief Commissioner of Income Tax (TDS)] as the said authority was of the view that the petitioner's application for compounding could not be considered on a stand alone basis. 8. The Centr....

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....ent Authority may decide the application accordingly subject to the payment of compounding charges as per these guidelines. 11.2 It is again clarified that in cases of offences by a company or HUF, the main accused or co-accused may apply separately or conjointly. On payment of compounding charges for the offence as determined under these guidelines, by any one of them separately or joint....