The Bombay High Court has held that orders, instructions or directions issued by the

The Bombay High Court has held that orders, instructions or directions issued by the

The Bombay High Court has held that orders, instructions or directions issued by the CBDT under Section 119 or under the Explanation to Section 279 (6) of the Income Tax Act, 1961, cannot put fetters on the power of income tax authorities under Section 279(2) to consider an application for compounding of offence at any time during the pendency of the proceeding and concluded that the condition specified in clause 7(ii) of the dated 14th June2019 Guidelines, is not a rule of limitation, but is only a guideline to the authorities while considering the application for compounding. It does not take away the jurisdiction of the authorities under Section 279(2) to consider the application for compounding on its own merits and decide the same. (Footcandles Film Pvt Ltd. & Anr. vs ITO– TDS & Ors)



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