| COURT: | Delhi High Court |
| CORAM: | Pratibha M. Singh J, Sanjiv Khanna J |
| SECTION(S): | 276C, 277, 278D, 279 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | compounding fee, compounding of offences, prosecution |
| COUNSEL: | Ashish Mohan |
| DATE: | January 23, 2018 (Date of pronouncement) |
| DATE: | January 27, 2018 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 279(2): Entire law on the compounding of offenses u/s 276C, 277 read with S. 278D explained in the context of whether the CBDT Guidelines on compounding of offenses dated 23.12.2014 prescribing eligibility conditions and the formula for calculating the compounding fee are valid or unreasonable | |
The petitioner having voluntarily agreed and undertaken to the department to pay the compounding charges and to withdraw his appeal, ought to be directed to be bound down by the same. It is a settlement process voluntarily invoked by the petitioner in order to escape criminal prosecution under the Act. Since an accused may have to suffer severe consequences for non-payment of tax, if he is held to be guilty, it is not open to him to challenge the reasonableness of the same. The petitioner had consciously undertaken to abide by the decision of the Committee constituted for compounding the offences
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