This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Limitation not prescribed for compounding of offences committed u/s. 279(2)
Case Law Details
- Case Name
- Jak Communications Private Limited Vs Chief Commissioner of Income Tax (TDS) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Jak Communications Private Limited Vs Chief Commissioner of Income Tax (TDS) (Madras High Court)
Madras High Court held that there is no limitation prescribed for compounding of the offences committed by an assessee u/s. 279(2). Thus, there cannot be any restriction/limitation for filing application for compounding of offence contrary to Section 279(2) of the IT Act, 1961.
Facts- The petitioner is aggrieved by the impugned Common Order via which the applications filed by the petitioner and its Directors to compound the offence committed by them for failure to pay the Tax Deducted at Source (TD...
Author Info
