Ashok Kumar v. Chief Commissioner Of Incometax & Others

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. C.W.P. No.9477 of 2011 Date of decision: 26.5.2011 Ashok Kumar. Vs. Chief Commissioner of IncomeTax & others. -----Petitioner. -----Respondents. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:-Mr. Pankaj Jain, Advocate for the petitioner. --- ADARSH KUMAR GOEL, ACJ. This petition seeks a direction for giving the petitioneropportunity of hearing in the matter of compounding of criminalproceedings pending against the petitioner. According to the petitioner, proceedings under Section 276C and 277 IPC are pending against the petitionerwhich are liable to be compounded as the alleged offencecommitted by the petitioner is the first offence. Reliance hasbeen placed on the guidelines issued by the CBDT forcompounding of offences. It is also stated that the applicationfiled by the petitioner for compounding has been dismissed by theChief Commissioner of Income Tax without giving him a hearing. We have heard learned counsel for the petitioner. Weare of the view that no interference is called for by this Court. Even though complaint in which proceedings arepending have not been filed, a copy thereof has been shownduring hearing by learned counsel for the petitioner. Thecomplaint shows that there is allegation against the petitioner ofproducing forged TDS certificates. Having regard to thenature of offence alleged against the petitioner, no direction forcompounding can be issued even as per CBDT guidelines. Dismissed. (ADARSH KUMAR GOEL) ACTING CHIEF JUSTICE May 26, 2011ashwani ( AJAY KUMAR MITTAL ) JUDGE