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TMI Blog2024 (10) TMI 1572X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Counsel ORDER This writ petition is filed challenging the impugned order dated 31.05.2024 of the respondent, whereby the respondent has rejected the compounding application filed by the petitioner on the ground that the application was filed beyond the period of limitation, as stated in Para 7(ii) of the CBDT circular dated 16.09.2022. 2. The learned counsel appearing for the petitioner subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per contra, Dr.B.Ramaswamy, learned Senior Standing Counsel appearing for the respondent, would fairly submit that this Court by virtue of the aforesaid judgment had struck down clause 7(ii) of the circular holding that it is beyond the scope of the Act. He would however submit that previously it was 12 months, but now the time limit was fixed as 24 months. Be that as it may, by virtue of the judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of fixing a time limit for filing the application for compounding of offences and therefore, the same is contrary to the provisions of the Act and hence, it is not permissible in terms of Section 279(2) of the IT Act. 6. It is the further submission of the learned Senior Standing Counsel that the petitioner is a repeated offender and hence, the offences against the petitioner cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Writ Petition. 8. As already stated above, even as per the guidelines issued by the authorities in the circular dated 06.09.2022, the petitioner cannot be considered as a habitual offender, as he has committed default only in two cases and in one case, the offence has already been compounded. 9. In such view of the matter, this Court is of the view that once the nature of offence is compou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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