S. 279 : Offences and prosecutions-Sanction-Chief Commissioner-Commissioner-Certain categories of offences not to be compounded other than first offence-Wilful failure to file returns in due time-“First offence” as defined in Guidelines-Failure to file return before due date for assessment year 2013-2014 despite issue of notice for not filing in time for assessment year 2011-2012-Offence committed by assessee not first offence-Rejection of application in consonance with Guidelines; Guidelines for Compounding of Offences under Direct Tax Laws, 2008 (2015) 371 ITR 7 (St). [S. 139, 276CC279(2), Art. 226]
Vinubhai Mohanlal Dobaria v. Chief CIT [2017] 247 Taxman 253 / (2025) 473 ITR 387 (Guj.) (HC) Editorial : Decision of High Court is reversed, Vinubhai Mohanlal Dobaria v. Chief CIT (2025) 473 ITR 394 (SC)/Editorial : Decision of High Court is reversed , Vinubhai Mohanlal Dobaria v. Chief CIT (2025) 473 ITR 394/ 303 Taxman 415 (SC) and directed that fresh application for compounding before the competent authority has to be filed within two weeks and the same shall be adjudicated by the competent authority having regard to the conduct of the appellant, the nature of the offence and the facts and circumstances of the case within a period of four weeks from the date on which the application is filed by the appellant. Accordingly, the proceedings pending before the Trial Court shall remain stayed pending the decision of the competent authority on the compounding application of the appellant.