Case Law Details
Case Name : Jai Singh Goel Vs Chief Commissioner of Income Tax (Central) & Anr. (Delhi High Court)
Appeal Number : W.P.(C) 2356/2020
Date of Judgement/Order : 25/02/2022
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Jai Singh Goel Vs Chief Commissioner of Income Tax (Central) & Anr. (Delhi High Court)
Impugned Order dated 21.08.2018 rejects the application of the petitioner seeking compounding of offence on two grounds:
1) That the application has been filed beyond the period of limitation;
2) The petitioner already stands convicted by the Competent Court.
As far as the ground of limitation is concerned, in view of the CBDT circular dated 09.09.2019, the said objection does not survive any further. As far as the conviction is concerned, in view of the order dated 03.12.2018 passed by the learned Special Judge, the said objection also no longer survives as the conviction has been set aside.
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