Special Civil Application No. 5386 of 2017. Case: Vinubhai Mohanlal Dobaria Vs Chief Commissioner of Income Tax and Ors.. Gujarat High Court

Case Number:Special Civil Application No. 5386 of 2017
Party Name:Vinubhai Mohanlal Dobaria Vs Chief Commissioner of Income Tax and Ors.
Counsel:For Appellant: S.N. Soparkar, Ld. Sr. Adv. and B.S. Soparkar, Advocate
Judges:M.R. Shah and B.N. Karia, JJ.
Issue:Code of Criminal Procedure, 1973 (CrPC) - Sections 218, 219; Constitution of India - Article 226; Income Tax Act, 1961 - Sections 139(4), 143(1), 276CC
Judgement Date:March 21, 2017
Court:Gujarat High Court
 
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Judgment:

M.R. Shah, J.

  1. By way of this petition under Article 226 of the Constitution of India, the petitioner-assessee has prayed for an appropriate writ, direction and order to quash and set aside the order at "Annexure A" dated 14.02.2017 passed by the Chief Commissioner of Income Tax, Vadodara, by which, the application preferred by the petitioner- assessee permitting him to compound the offence under Section 276CC of the Income Tax Act for AY 2013-14 has been rejected.

  2. The facts leading to the present Special Civil Application in nutshell are as under:

    "2.1. That the petitioner-assessee filed the return of income for AY 2011-12 on 04.03.2013, though the return was due on 01.08.2011. That the said return was processed under Section 143(1) of the Income Tax Act. As the return was not filed before the due date and therefore, the petitioner violated the provision of Section 276 CC of the Act, the respondent No. 2- Assistant Commissioner of Income Tax sent a proposal for prosecution to CIT- III, Vadodara, who in turn issued a show cause notice dated 27.10.2014. That on receipt of said show cause notice, the petitioner replied vide communication dated 11.11.2014 along with application for compounding as prescribed under the Guidelines for Compounding of Offence, 2008 (hereinafter referred to as the "Guidelines"). That the said application along with application for two other years i.e. AY 2011-12 and 2012-13 came to be accepted by the respondent No. 1 - Chief Commissioner of Income Tax, Vadodara and the application of the petitioner for compounding offence came to be allowed/granted. That the petitioner filed return of income for AY 2013-14 on 29.11.2014, which was also after the due date of filing of the return. Therefore, the petitioner - assessee again violated the provision of Section 276CC of the Act. Therefore, the petitioner received a notice dated 12.03.2015 for prosecution under Section 276CC of the Act for AY 2013-14. On receipt of the said show cause notice, the petitioner replied vide communication dated 19.03.2015 along with application for compounding as prescribed under the Guidelines. That by impugned order, the Chief Commissioner of Income Tax, Vadodara has rejected the said application of compounding submitted by the petitioner by observing that as per the Guidelines issued with respect to first offence only compounding is permissible.

    2.2. Feeling aggrieved and dissatisfied with the impugned order passed by the respondent No. 1 rejecting...

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