The assessee was being prosecuted under section\u00a0279\u00a0of the Act, for offences punishable under sections\u00a0276C\u00a0or\u00a0277\u00a0of the Act.\u00a0 The petitioner moved application for compounding of offences which was rejected. On writ\u00a0 petitioner contended that he is\u00a0 now over 70 years and had been facing prosecution for over a period of a decade for an offence allegedly committed by him during 2001-02 for the assessment year 2002-03. Earlier, the assessee faced adjudication proceedings both under section\u00a0148\u00a0and penalty proceedings under section\u00a0279(2)\u00a0of the Act. The assessee had paid the tax, interest and the penalty imposed on him.\u00a0 Court held that the legislative intent of section\u00a0279(1A)\u00a0of the Act had to be kept in mind where there was a reduction of penalty. The Court held that this is a fit case for compounding the offence considering the age of the petitioner and considering the fact that the petitioner has paid the tax, interest and penalty.\u00a0 The order refusing to compound the offences was not justified. Order was set aside and directed respondents compound the case\u00a0 subject to the petitioner paying the compounding\u00a0 fees as determined by the respondents.\u00a0 (AY.2002-03)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 279 : Offences and prosecutions-Sanction-Chief Commissioner-Commissioner-Compounding of offences \u2014CBDT Circular issued in 2019-Assessee over 70 years-Discretion to compound offences-Paid tax, penalty and interest-Directed to consider the application for compounding the offence. [S. 119(1), 271(1)(c), 273A, 276C, 277, 279(2), Art. 226] <\/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":[21],"tags":[],"class_list":["post-29501","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7FP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29501","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=29501"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29501\/revisions"}],"predecessor-version":[{"id":32404,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29501\/revisions\/32404"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}