2024 (12) TMI 1216

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....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 for compounding of the offences under Secti....

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.....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 Landmarks Limited & Others was filed before the learned....

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....in 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 Central Board of Direct Taxes (CBDT) has recently, on 17.10.....

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....ayment 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 jointly, the Competent Authority shall compound the offences of the main accused ....