Crm-M/7722/2018 Of Nitin Gupta v. Income-Tax Officer (Tds-11), Chandigarh

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH 205 CRM-M-7722-2018(0&M)Date of Order: 29.10.2019)Petitioner NITIN GUPTA. Petitioner * #+,+ INCOME-TAX OFFICER (TDS-11), CHANDIGARH ..Respondent CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL Present:Mr. Nitin Jain, Advocate, for the petitioner,Mr. Denesh Goyal, Advocate, for the respondent. ANIL KSHETARPAL, J(Oral) Present petition has been filed for challenging initiation ofcriminal proceedings on account of late deposit of tax deducted at source. Learned counsel for the petitioner contends that during thependency of the present petition, Hon'ble Finance Minister, Government ofIndia, has condoned the delay in filing application for compounding ofoffences in terms of para 8(vii) of Guidelines for Compounding of Offences,under Direct tax Laws, 2014, vide letter dated 11.09.2019. He, hencesubmits that in view thereof, the petitioner would be satisfied, if thenecessary directions are issued to the respondent to decide the applicationfor compounding, In view of the limited prayer made, respondent is called upon todecide the application for compounding within one month and communicatethe necessary order to the petitioner. Disposed of accordingly. October 29, 2019(ANIL KSHETARPAL)ntJUDGE Whether speaking/reasoned: Yes/NoWhether reportable: Yes/No