9911796707
TMI Blog2024 (9) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... lication filed by the petitioner on the ground that the application was filed beyond the period of limitation of 36 months, as stated in Para 7(ii) of the CBDT circular dated 16.09.2022 - HELD THAT:- Section 279(2) of the Act does not prescribe any time limit for filing of the compounding application. The judgment of this Court in Jayshree's case [ 2023 (11) TMI 1110 - MADRAS HIGH COURT] this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to the facts of the present case. Hence, the impugned order is liable to be set aside and it is accordingly set aside. WP allowed. - Hon'ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. N. Murali For Mr. Ramamurthy. S. For the Respondent : Dr. B. Ramaswamy Sr. Standing Counsel ORDER This writ petition is filed challenging the impugned order dated 30.06.2023 of the respondent, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustainable and therefore, is liable to be set aside. To buttress his submission, the learned counsel relied on the judgment of this Court in Jayshree vs. CBDT reported in 2023 (11) TMI 1110 :: (2024) 464 ITR 81 (Mad) . The learned counsel therefore prays for quashing of the impugned order. 3. Per contra, Dr.B.Ramaswamy, learned senior standing counsel appearing for the Revenue, would fairly submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot prescribe any time limit for filing of the compounding application. Further, the judgment of this Court in Jayshree 's case (supra), this Court has categorically held that the CBDT cannot issue a circular contrary to the object of the provisions. The explanation, which empowers the CBDT to issue circular, is only for the purpose of implementation of the provisions of the Act with regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected miscellaneous petition is closed. 8. The respondent is directed to take up the application for compounding of offences on record and pass orders on merits and in accordance with law. It is made clear that this order is passed only for the respondent to take up the compounding application on record and pass appropriate orders, but not for compounding of any criminal proceedings already lodged ..... X X X X Extracts X X X X X X X X Extracts X X X X
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