{"id":32023,"date":"2023-01-19T12:31:29","date_gmt":"2023-01-19T07:01:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/visraj-exports-pvt-ltd-v-ccittds-2022the-chambers-journal-october-p-91-delhihc\/"},"modified":"2023-01-19T12:31:29","modified_gmt":"2023-01-19T07:01:29","slug":"visraj-exports-pvt-ltd-v-ccittds-2022the-chambers-journal-october-p-91-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/visraj-exports-pvt-ltd-v-ccittds-2022the-chambers-journal-october-p-91-delhihc\/","title":{"rendered":"Visraj Exports Pvt Ltd v. CCIT(TDS) ( ( 2022)The Chamber\u2019s Journal &#8211; October P.91 ( Delhi)(HC)"},"content":{"rendered":"<p>The application for compounding of application was rejected by the Commissioner earlier default was not disclosed in the application. The assessee filed writ petition challenging the rejection order . Dismissing the petition the Court held that rejection of application is justified . Court also observed that in the event the assessee \u00a0succeeds in the SLP petition being SLP (Crl. )No. 1576 \/ 2019 which is pending before the Supreme Court , the assessee will be entitled to apply for compounding of offences\u00a0 for the Financial years 2013 -14 , 2014-15 and 2016-17\u00a0 and said application as and when filed , shall be considered by the Commissioner in accordance with law . \u00a0(WP No. 6080 \/2022, C.M No. 18277\/2022 dt\u00a0 5-9 -2-2022 )) \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 276B : Offences and prosecutions &#8211; Failure to pay the tax deducted at source \u2013 Application failed to disclose same offences in earlier years &#8211; Rejection of compounding application is held to be valid   [ 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-32023","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8kv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32023","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=32023"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32023\/revisions"}],"predecessor-version":[{"id":32024,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32023\/revisions\/32024"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}