S.279(2) Income Tax Act | Authority Can Compound Offence Before Conviction But Not Thereafter: Madhya Pradesh High Court
2 years, 2 months ago

S.279(2) Income Tax Act | Authority Can Compound Offence Before Conviction But Not Thereafter: Madhya Pradesh High Court

Live Law  

The Madhya Pradesh High Court, Indore Bench recently held that pursuant to Section 279 of the Income Tax Act, the prescribed Authorities have the power to compound an offence either before or after the institution of proceeding against the assessee but certainly not after their conviction. Interpreting the guidelines issued for compounding of the offence under Direct Tax Laws, 2019 in the context of Section 279 of the Act, the division bench comprising Justice Vivek Rusia and Justice A.N. Thereafter, even the appellate court rejected their application under Section 320 CrPC, holding that it could not direct the Authority for compounding the offence. The Petitioners argued before the High Court that as per the circular regarding guidelines issued for compounding of the offence under the Direct Tax Laws Guidelines, 2019, they were entitled to its benefits.

Tax Court Conviction Income Tax Act Guidelines Application Offence Authority Petitioners Compound Compounding  madhya  tax  court  offence  application  provides  income  high  pradesh  conviction  guidelines  compounding  compound  petitioners  authority  s2792

History of this topic

Recourse To Section 147 Of Income Tax Act Not Barred In Cases Where Assessing Officer Is Empowered To Proceed U/S 153C: Delhi High Court
1 month ago

Recourse To Section 147 Of Income Tax Act Not Barred In Cases Where Assessing Officer Is Empowered To Proceed U/S 153C: Delhi High Court

Live Law  

S.153C Income Tax Act doesn't bar AO's jurisdiction to reopen assessment u/S 147 when information against assessee is received from search conducted on another person: Delhi High CourtThe Delhi High Court has held that Section 153C of the Income Tax Act, 1961 does not by itself preclude an Assessing Officer from reopening assessments under Section 147/148 of the Act, on …

Order Passed U/S 148A(d) Income Tax Act Is Not Appealable, Writ Jurisdiction Can Be Invoked: Madhya Pradesh High Court
1 month, 1 week ago

Order Passed U/S 148A(d) Income Tax Act Is Not Appealable, Writ Jurisdiction Can Be Invoked: Madhya Pradesh High Court

Live Law  

The Madhya Pradesh High Court has held that an order passed under Section 148A of the Income Tax Act 1961 is not an appealable order, therefore, the only remedy with an aggrieved party is to invoke writ jurisdiction of the High Court. In this scheme, a division bench of Justices Vivek Rusia and Binod Kumar Dwivedi observed, “Admittedly, the order …

Negotiable Instruments Act | Court Can Compound Offences U/S 147 Even After Conviction: Himachal Pradesh High Court
4 months ago

Negotiable Instruments Act | Court Can Compound Offences U/S 147 Even After Conviction: Himachal Pradesh High Court

Live Law  

The Himachal Pradesh High Court has ruled that under Section 147 of the Negotiable Instruments Act, 1881, offences can be compounded even after the recording of a conviction by the court. Justice Sandeep Sharma delivered this judgment while hearing a petition under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023, read with Section 147 of the Negotiable Instruments Act. …

Income Tax Adjudication Proceedings And Criminal Prosecution Are Independent To Each Other: Madras High Court
1 year, 1 month ago

Income Tax Adjudication Proceedings And Criminal Prosecution Are Independent To Each Other: Madras High Court

Live Law  

The Madras High Court has held that income tax adjudication proceedings and criminal prosecution are independent of each other; the pendency of one does not affect the other.The bench of Justice G.K. Ilanthiraiyan has observed that the adjudication proceedings and the criminal prosecution are independent of each other, and the pendency of any adjudication proceeding is not a bar to. …

S.320 CrPC | No Automatic Acquittal On Mere Filing Of Application By Complainant For Compounding Of Offence: Kerala High Court
1 year, 1 month ago

S.320 CrPC | No Automatic Acquittal On Mere Filing Of Application By Complainant For Compounding Of Offence: Kerala High Court

Live Law  

The Kerala High Court on Wednesday laid down that mere filing of an application by the complainant for compounding of offences alleged does not automatically result in acquittal of accused.Bench of Justice K. Babu noted that Section 320 CrPC categorizes offences into two parts- Under Sub-section, certain offences have been listed which can be compounded without the permission of the. …

Wrong Mention Of Section In Title Of Application Can’t Be Held Against Assesee: Allahabad High Court
1 year, 2 months ago

Wrong Mention Of Section In Title Of Application Can’t Be Held Against Assesee: Allahabad High Court

Live Law  

The Allahabad High Court has held that based on the observations of the Tribunal, if a wrong Section is written in the title of the application, it will not take away the scope/ application of Rule 24 of the Income Tax Rules. Petitioner filed an application with the title “Application under section 254 of the Income Tax Act” which was …

Alternative Remedy Is Not Absolute Bar To Examine Conditions To Issue Reassessment Notice: Madhya Pradesh High Court
1 year, 9 months ago

Alternative Remedy Is Not Absolute Bar To Examine Conditions To Issue Reassessment Notice: Madhya Pradesh High Court

Live Law  

The Madhya Pradesh High Court stayed the reassessment proceedings and admitted them for the final hearing.The division bench of Justice S.A. Dharmadhikari and Justice Prakash Chandra Gupta has relied on the decision of the Supreme Court in the case of Red Chilli International Sales Vs. Income Tax Officer & Anr., in which it was held that writ petitions have been …

[S.147 Negotiable Instruments Act] Offence Can Be Compounded Post-Conviction For Cheque Dishonour: Himachal Pradesh High Court
1 year, 9 months ago

[S.147 Negotiable Instruments Act] Offence Can Be Compounded Post-Conviction For Cheque Dishonour: Himachal Pradesh High Court

Live Law  

The Himachal Pradesh High Court on Wednesday observed that courts while exercising power under Section 147 of the Negotiable Instrument Act are sufficiently empowered to proceed to compound an offence, even in cases where accused stands convicted. The moot question that fell for adjudication was as to whether after upholding the judgments of conviction and order of sentence passed by …

CBDT Circulars Can’t Prescribe Limitation To Decide Application For Compounding Of Offence: Bombay High Court
1 year, 11 months ago

CBDT Circulars Can’t Prescribe Limitation To Decide Application For Compounding Of Offence: Bombay High Court

Live Law  

The Bombay High Court has ruled that orders, instructions or directions issued by the CBDT under Section 119 or under the Explanation to Section 279 of the Income Tax Act, 1961, cannot put fetters on the power of income tax authorities under Section 279 to consider an application for compounding of offence, by prescribing a period of limitation. Thus, the …

Provision U/S 361 CrPC Mandatory; Trial Court To Record Reasons For Not Releasing Convict On Probation: Madhya Pradesh High Court
1 year, 11 months ago

Provision U/S 361 CrPC Mandatory; Trial Court To Record Reasons For Not Releasing Convict On Probation: Madhya Pradesh High Court

Live Law  

The Madhya Pradesh High Court, Gwalior Bench has reiterated that the provision under Section 361 CrPC is mandatory and that the trial court ought to record its reasons in writing as to why it would not be advisable to grant the benefit of probation to convict who is otherwise eligible for the same. The Petitioner argued that the lower court …

Prosecution Under Karnataka Control Of Organised Crime Act Can't Be Sustained When Proceedings For Predicate Offences Quashed: High Court
2 years, 2 months ago

Prosecution Under Karnataka Control Of Organised Crime Act Can't Be Sustained When Proceedings For Predicate Offences Quashed: High Court

Live Law  

The Karnataka High Court has made it clear that when criminal proceedings for predicate offences are quashed, the prosecution initiated under the Karnataka Control of Organised Crime Act, 2000 cannot be sustained. The offences under the IPC and or any other enactment being a predicate offence for the purpose of exercise of powers under Section 24 and or Section 3 …

S.147 NI Act | Post-Conviction Compounding Of Offences Is Permissible: Himachal Pradesh High Court
2 years, 3 months ago

S.147 NI Act | Post-Conviction Compounding Of Offences Is Permissible: Himachal Pradesh High Court

Live Law  

The Himachal Pradesh High Court recently observed that a Court, while exercising powers under Section 147 of the Negotiable Instruments Act, can proceed to compound the offences even after recording of conviction by the courts below.The observation came from Justice Sandeep Sharma in a case where the revision Petitioner, who was convicted under Section 138 of the NI Act by …

Cases Of Civil Nature Can Be 'Quashed' In Interest Of Justice: Gujarat High Court Reiterates Distinction B/w Sections 320 & 482 CrPC
2 years, 4 months ago

Cases Of Civil Nature Can Be 'Quashed' In Interest Of Justice: Gujarat High Court Reiterates Distinction B/w Sections 320 & 482 CrPC

Live Law  

While allowing a revision application under Section 397 of CrPC seeking quashing of a judgement convicting the Petitioner under Section 138 of Negotiable Instruments Act, the Gujarat High Court reiterated the distinction between Sections 482 and Sec 320 of the Code. It reiterated: "In compounding of offences, power of a criminal court is circumscribed by the provisions contained in Section …

Prosecution By Revenue Department Malicious And Patently Malafide, Madras High Court Quashes Complaint
2 years, 7 months ago

Prosecution By Revenue Department Malicious And Patently Malafide, Madras High Court Quashes Complaint

Live Law  

The Madras High Court has quashed the complaints filed by the income tax department against the assessee for wilfully attempting to evade payment of tax under Section 276 C of Income Tax Act, 1961 on the ground of malicious prosecution, non-application of mind and abuse of power. The Court added that the income tax department had malafidely supressed material facts …

Initiation Of Malicious Prosecution By Income Tax Dept. Abusing Power: Madras High Court
2 years, 7 months ago

Initiation Of Malicious Prosecution By Income Tax Dept. Abusing Power: Madras High Court

Live Law  

The Madras High Court bench of Justice G. Jayachandran has held that the suppression of material facts, the intentional suggestion of falsehood and the non-application of mind go to show that there was a malicious prosecution initiated by the Income Tax department by abusing its power. The complaint for prosecution filed by the Income Tax Department alleges that the petitioners …

S.340 CrPC Can't Be Invoked If False Statement In Application Did Not Impact Its Outcome: Madhya Pradesh High Court
2 years, 8 months ago

S.340 CrPC Can't Be Invoked If False Statement In Application Did Not Impact Its Outcome: Madhya Pradesh High Court

Live Law  

The Madhya Pradesh High Court, Gwalior Bench recently held that false statements made in an application under section 45 of the Indian Evidence Act, which did not have any impact on the outcome of the said application, cannot be a ground to initiate proceedings under section 340 CrPC. The Court then scrutinized the provision under section 340 CrPC and observed …

No Wilful Evasion Of Tax - Madras High Court Quashes Prosecution Under Section 276C (2) Of Income Tax Act
2 years, 8 months ago

No Wilful Evasion Of Tax - Madras High Court Quashes Prosecution Under Section 276C (2) Of Income Tax Act

Live Law  

The Madras High Court has ruled that prosecution under Section 276C of the Income Tax Act for wilfully attempting to evade payment of tax cannot be initiated against an assessee who merely defaults to pay tax on time under the Act. The Counsel submitted that mere delay in payment of tax without an intention to evade tax would not constitute …

"Petty Offences, Do Not Involve Moral Turpitude": Himachal Pradesh High Court Quashes FIR U/S 354, 498A IPC Based On Compromise
2 years, 9 months ago

"Petty Offences, Do Not Involve Moral Turpitude": Himachal Pradesh High Court Quashes FIR U/S 354, 498A IPC Based On Compromise

Live Law  

The Himachal Pradesh High Court has granted relief to a husband by quashing a FIR lodged against him by his wife for allegedly demanding dowry and outraging her modesty, based on a compromise between the parties. Justice Sandeep Sharma said, offences alleged to have been committed by the petitioners do not involve offences of moral turpitude or any grave/heinous crime, …

Madhya Pradesh High Court Rejects Application For Compounding Of Offences U/S 307, 498A IPC Based On Compromise Between Parties
2 years, 10 months ago

Madhya Pradesh High Court Rejects Application For Compounding Of Offences U/S 307, 498A IPC Based On Compromise Between Parties

Live Law  

The Madhya Pradesh High Court, Gwalior Bench recently dismissed an application filed for compounding of offences under Sections 307 and 498-A read with Section 34 of IPC, based on a compromise between the parties involved. Vs. Deepak the Hon'ble Apex Court has had an occasion to consider whether the High Court can quash the FIR/complaint/criminal proceedings, in exercise of the …

[S.197 CrPC] State Sanction Not Required To Prosecute Policemen For Their 'Illegal Acts': Kerala High Court
3 years, 2 months ago

[S.197 CrPC] State Sanction Not Required To Prosecute Policemen For Their 'Illegal Acts': Kerala High Court

Live Law  

The Kerala High Court has ruled that sanction stipulated under Section 197 Code of Criminal Procedure is not necessary to prosecute police officers in cases of police brutality since such acts are not related in any manner to the discharge of their official duties.Justice Mary Joseph remarked:".the accused can only be taken to have exercised their authority for committing some …

Registration Of Crime Under Section 102 CrPC Illegal, Its An Enabling Provision To Make Seizure By Police : Kerala High Court
3 years, 6 months ago

Registration Of Crime Under Section 102 CrPC Illegal, Its An Enabling Provision To Make Seizure By Police : Kerala High Court

Live Law  

A Single Bench of the Kerala High Court quashed proceedings against a 21 year old man holding that Section 102 of CrPC is not an offence and that registration of crime against the petitioner under this provision is illegal. Advocate Cherian Mathew Poothicote, for petitioner Akhil C submitted that an FIR was registered against him in the Nilambur Police Station …

Grant Of Leave For Compounding Offences At Appellate Stage Is Not Automatic On Settlement Between Accused & Victim: Supreme Court
3 years, 10 months ago

Grant Of Leave For Compounding Offences At Appellate Stage Is Not Automatic On Settlement Between Accused & Victim: Supreme Court

Live Law  

The grant of leave as contemplated by Section 320 of the Code of Criminal Procedure is not automatic nor it has to be mechanical on receipt of request by the accused which may be agreed by the victim, the Supreme Court observed.The bench comprising Justices Ashok Bhushan and Ajay Rastogi observed thus while rejecting a plea seeking compounding of offences …

Discover Related