Revised compounding guidelines dated 17.10.2024 cannot be given retrospective effect

K.M.Mammen Vs PCIT (Madras High Court)

Madras High Court held that compounding charges payable by petitioner as per revised Guidelines dated 17.10.2024 is unsustainable since on the date of writ order i.e. 13.04.2022, the revised guidelines was not in force. Accordingly, writ petition deserved to be allowed.

Facts- The Petitioner, a senior citizen, has challenged the impugned communication dated 06.2025 passed by the 5^th Respondent. The impugned order has been passed purportedly in compliance with the order of the Hon’ble Supreme Court dated 03

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