Dismissing the revive petition the Court held that, the \u00a0second application submitted by the petitioner for compounding, and therefore, keeping in view the CBDT Circular dated 23.12.2014 this Court has held that the PCIT was justified in treating the subsequent application as second application and \u00a0levying the\u00a0 compounding fees at 5%\u00a0 treating the\u00a0 same as second application.\u00a0 (WP No. 3813 of 2019 dt 29-04-2019\u00a0 (AY. 2013-14, 2015-16) (RP. No. 972 of 2019 dt. 13-12-2019)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 279 : Offences and prosecutions\u2013Compounding\u2013Review\u2013Compounding fees was levied 5% as treating the same as second application\u2013Review petition was dismissed. [S. 201(1), 276B, 279(2), CPC, S. 114]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11475","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Z5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11475","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=11475"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11475\/revisions"}],"predecessor-version":[{"id":17147,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11475\/revisions\/17147"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11475"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11475"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}