9911796707
TMI Blog2024 (1) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... iod] - HELD THAT:- Neither sub-section (2) nor any of the other sub-sections of Section 279 prescribe a period of limitation with regard to compounding of offences. By taking note of this aspect, the guidelines issued by the Central Board of Direct Taxes on 14.06.2019 were quashed by this Court. At this point of time, the said judgment holds the field. Even otherwise, the complaint was lodged on 03.01.2019. A period of about fifteen months lapsed between the date of complaint and the onset of the Covid-19 pandemic. If the period excluded under orders of the Hon'ble Supreme Court, i.e. the period running from 15.03.2020 to 28.02.2022, is excluded the compounding application filed on 19.05.2022 would be within the period prescribed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was rejected by the order impugned herein on the ground that the application was filed beyond the time limit specified in guidelines issued by the Central Board of Direct Taxes on 14.06.2019. The present writ petition arises in the above facts and circumstances. 2. Learned counsel for the petitioner submitted that the impugned order warrants interference by this Court because the conclusion recorded therein is unsustainable. By pointing out that the impugned order records that such compounding application may be filed within twenty four months from the end of the month in which the complaint was filed, learned counsel submits that the date of complaint was 03.01.2019. The covid-19 pandemic occurred on or about 15.03.2020. The pre-pandemic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of proceedings compound any such offence. 6. Neither sub-section (2) nor any of the other sub-sections of Section 279 prescribe a period of limitation with regard to compounding of offences. By taking note of this aspect, the guidelines issued by the Central Board of Direct Taxes on 14.06.2019 were quashed by this Court. At this point of time, the said judgment holds the field. Even otherwise, the complaint was lodged on 03.01.2019. A period of about fifteen months lapsed between the date of complaint and the onset of the Covid-19 pandemic. If the period excluded under orders of the Hon'ble Supreme Court, i.e. the period running from 15.03.2020 to 28.02.2022, is excluded the compounding application filed on 19.05.2022 would be with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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