On writ the Court held that the power of the Central Board of Direct Taxes under section\u00a0119(1)\u00a0of the\u00a0Income-tax Act, 1961\u00a0to issue circulars, directions and instructions should not be exercised beyond the scope of the Act but within the scope of the Act. The Central Board of Direct Taxes is not empowered to fix the time limit for filing the application for compounding of offences under section\u00a0279, which is contrary to the provisions of section\u00a0279(2)\u00a0in terms of which the assessee can file the application for compounding of offences either before or subsequent to the launching of the prosecution. The Explanation to section\u00a0279\u00a0which empowers the Central Board of Direct Taxes to issue circulars, is only for the purpose of implementation of the provisions of the Act with regard to the compounding of offences and not for the purpose of fixing the time limit for filing the application for compounding of offences. (AY.2013-14)
\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 279 : Offences and prosecutions-Sanction-Chief Commissioner-Commissioner-Compounding of offences-Application-Limitation-Application can be filed either before or subsequent to launching of prosecution-Circular issued by Central Board Of Direct Taxes stipulating limitation period of 12 months-Contrary to legislative intent of provision-Relevant clause of Circular struck down-Matter remitted to decide application on the merits. [S. 119(1), 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-47318","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cjc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47318","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=47318"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47318\/revisions"}],"predecessor-version":[{"id":47319,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47318\/revisions\/47319"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}