Merit not required to be considered in compounding application; Compounding can be rejected for repeat of offence

Vinubhai Mohanlal Dobaria Vs Chief CIT (Gujarat High Court) By way of this petition under Article 226 of the Constitution of India, the petitioner-assessee has prayed for an appropriate writ, direction and order to quash and set aside the order at “Annexure A” dated 14-2-2017 passed by the Chief Commissioner of Income Tax, Vadodara, by which, the application preferred by the petitioner- assessee permitting him to compound the offence under section 276 CC of the Income Tax Act for assessment year 2013-14 has been rejected. 2. The facts leading to the present Special Civil Applicati...