Pujala Mahesh Babu v. Director General of Income-tax, Hyderabad & Anr - 2017-LL-0425-115

Citation	2017-LL-0425-115
Appellant Name	Pujala Mahesh Babu
Respondent Name	Director General of Income-tax, Hyderabad & Anr.
Court	HIGH COURT OF HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH
Relevant Act	Income-tax
Date of Order	25/04/2017
Assessment Year	2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15
Judgment	View Judgment
Keyword Tags	outstanding tax • penalty • compounding of offence
Bot Summary:	THE HONBLE SRI JUSTICE V. RAMASUBRAMANIAN AND THE HON BLE MS. JUSTICE J. UMA DEVI WRIT PETITION No. 15024 of 2017 ORDER: Aggrieved by the rejection of his application for compounding the offence under Section 276CC of the Income Tax Act, 1961 for the assessment years 2009-2010 to 2014-2015, the assessee has come up with the present writ petition. Heard Mr. A. V. Krishna Koundinya, learned senior counsel for the petitioner. Mr. J. V. Prasad, learned senior standing counsel for Income Tax Department, takes notice for the respondents. Dated 27.03.2017, passed by the Director General of Income Tax contains several reasons for rejection of the application of the petitioner for compounding, we are of the considered view that one reason stated in the order cannot be over come by the petitioner. 285/35/2013, dated 23.12.2014, an assessee should pay the outstanding tax, interest, penalty and any other sum due, relating to the offence for which compounding is sought, before his application for compounding could be accepted. Admittedly, the petitioner has not complied with this pre-condition. 2 VRS,J JUD,,J WP No.15024 of 2017 Consequently, miscellaneous petitions if any pending in the writ petition shall stand dismissed.

THE HONBLE SRI JUSTICE V. RAMASUBRAMANIAN AND HON BLE MS. JUSTICE J. UMA DEVI WRIT PETITION No. 15024 of 2017 ORDER: (Per VRS,J) Aggrieved by rejection of his application for compounding offence under Section 276CC of Income Tax Act, 1961 for assessment years 2009-2010 to 2014-2015, assessee has come up with present writ petition. 2. Heard Mr. A. V. Krishna Koundinya, learned senior counsel for petitioner. Mr. J. V. Prasad, learned senior standing counsel for Income Tax Department, takes notice for respondents. 3. Though order, dated 27.03.2017, passed by Director General of Income Tax (Investigation) contains several reasons for rejection of application of petitioner for compounding, we are of considered view that one reason stated in order cannot be over come by petitioner. said reason is that as per Revised Guidelines issued by Board in F.No.285/35/2013, dated 23.12.2014, assessee should pay outstanding tax, interest, penalty and any other sum due, relating to offence for which compounding is sought, before his application for compounding could be accepted. Admittedly, petitioner has not complied with this pre-condition. Therefore, rejection of his application cannot be found fault with. Hence, Writ Petition is dismissed. 2 VRS,J & JUD,,J WP No.15024 of 2017 Consequently, miscellaneous petitions if any pending in writ petition shall stand dismissed. No order as to costs.__ V. RAMASUBRAMANIAN, J __ J. UMA DEVI, J. 25th April, 2017 cbs 3 VRS,J & JUD,,J WP No.15024 of 2017 HON BLE SRI JUSTICE V. RAMASUBRAMANIAN AND HON BLE MS. JUSTICE J. UMA DEVI Writ Petition No. 15024 of 2017 (dismissed) 25th April, 2017 cbs Pujala Mahesh Babu v. Director General of Income-tax, Hyderabad & Anr

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