Dismissing the petition, the court rejected the Compounding Application on the ground that the offence committed for the assessment year 2013-14 was not the “first offence” as per the Guidelines for Compounding of Offences because prior to that already a Show Cause Notice had been issued for the assessment year 2011-2012 under Section 276CC. Therefore, the assessee had again committed the same offence, which would not fall under the ambit of “first offence”, and the rejection was in consonance with the 2014 Guidelines. (AY. 2013-14)
Vinubhai Mohanlal Dobaria v. Chief CIT (2025) 473 ITR 387 (Guj.) (HC)
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]
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