Entire law on the compounding of offences u/s 276C, Explained in – Vikram Singh vs. UOI (Delhi High Court)

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income tax judgement

Vikram Singh vs. UOI (Delhi High Court) income tax judgement

S. 279(2): Entire law on the compounding of offences u/s 276C, 277 read with S. 278D explained in the context of whether the CBDT Guidelines on compounding of offenses dated 23.12.2014 prescribing eligibility conditions and the formula for calculating the compounding fee are valid or unreasonable

The petitioner having voluntarily agree and undertake to the department to pay the compounding charges and to withdraw his appeal, ought to be direct to be bound down by the same. It is a settlement process voluntarily invok by the petitioner in order to escape criminal prosecution under the Act. Since an accused may have to suffer severe consequences for non-payment of tax. If he is hold to be guilty, it is not open to him to challenge the reasonableness of the same. The petitioner had consciously undertaken to abide by the decision of the Committee constituted for compounding the offences

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