{"id":338917,"date":"2025-01-13T17:00:03","date_gmt":"2025-01-13T11:30:03","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=338917"},"modified":"2025-01-18T10:47:45","modified_gmt":"2025-01-18T05:17:45","slug":"compounding-of-offences-permitted-under-it-act-by-cbdt-circular-orissa-hc","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/13\/compounding-of-offences-permitted-under-it-act-by-cbdt-circular-orissa-hc\/","title":{"rendered":"Compounding of the offences permitted under IT Act; Orissa HC refuses to exercise power under S. 482 for quashing proceedings under S. 276(B) of Income Tax Act"},"content":{"rendered":"
\n

Orissa High Court:<\/span> In a criminal application under Section 482<\/a> of the Code of Criminal Procedure, 1973<\/a> (CrPC) for quashing the Trial Court’s order, whereby the application of the petitioner seeking discharge from the criminal prosecution initiated by the Revenue was dismissed, the Single Judge Bench of Sibo Sankar Mishra, J. upon noting the Central Board of Direct Taxes’ circular allowing the compounding the offences punishable under Sections 276B<\/a>\/276BB<\/a> of the Income Tax Act<\/a>, dismissed the petition with a liberty to the petitioner to approach the Trial Court under the appropriate provision of law for compounding of the offence by relying upon the said Circular dated 17-10-2024 issued by the CBDT.<\/p>\n

In the original complaint under Section 190<\/a> of the CrPC<\/a>, the respondent alleged the petitioner had deducted the tax at source (TDS) in respect of various payments of an amount of Rs.2,52,000\/- from the payments made to the employees towards salary during month of April 2010 to November 2010 but did not deposit the TDS amount into the Central Government account by the stipulated dues dates i.e., 07-05-2010, however, the said amount was deposited belatedly i.e. on 28-12-2011 after delay of more than 12 months. The Trial Court took cognizance of the offences under Sections 276(B) of the Income Tax Act against the petitioner on the basis of the complaint. Thereafter, the petitioner moved an application for discharge from the said case on the ground that the petitioner deposited the entire TDS amount deducted along with the delayed interest and explained the cause of delay and sought for benefit contemplated under Section 278AA of the IT Act. However, the application for discharge was dismissed.<\/p>\n

The Court noted the respondent’s\/ tax department’s submission that, the Court should not entertain the petitioner on the face of the recent Circular dated 17-10-2024 issued by the Central Board of Direct Taxes (CBDT), which provides fresh guidelines for compounding of offences under the IT Act. The Court noted that Clauses 4.6 and 8.3 of the said Circular issued by the CBDT provides for- Consolidation of offences: Any application for compounding of offence u\/s.276B\/276BB of the Act by an applicant for any period for a particular TAN should cover all defaults constituting offence u\/s 276B\/276BB in respect of that TAN for such period. For the purposes of considering the quantum of TDS defaults, the total default on account of nonpayment of TDS\/TCS for a quarter shall be considered by combining the defaults in all the statements filed by the TDS deductor, in respect of the relevant quarter;<\/span> and<\/p>\n

In case an applicant files Compounding application for offences committed u\/s 276B\/276BB of the Act, in respect of two or more TANs falling in two or more jurisdictions, the jurisdictional authority where the quantum of TDS default is higher shall be the Competent Authority. All other applications shall be transferred to such Competent Authority. Further, in case of any dispute in deciding Competent Authority, the Pr. CCIT having PAN jurisdiction will decide Competent Authority, within 30 days of receipt of such reference<\/span>, respectively.<\/p>\n

Therefore, the Court said that the department has harmonized the entire procedure for compounding all kinds of offences under the IT Act arising out of curable defects. Hence, where the compounding of the offence is permissible under the IT Act, the jurisdiction of this Court under Section 482<\/a> of the CrPC<\/a> may not be necessarily invoked by the petitioner.<\/p>\n

Conclusively, the Court suggested the petitioner to resort to the procedural remedy under Section 320<\/a> of the CrPC<\/a> by relying upon the Circular dated 17-10-2024 and seek for compounding of the offences complained off against him by the Revenue.<\/p>\n

[Binod Pattanayak v. Union of India, 2025 SCC OnLine Ori 41<\/a>, decided on: 07-01-2025<\/span>]<\/p>\n\n

Advocates who appeared in this case:<\/p>\n

For the petitioner:<\/span> Milan Kanungo, Senior Advocate; S. K. Dwivedy, Advocate<\/p>\n

For the respondent:<\/span> Abinash Kedia, Junior Standing Counsel (Income Tax)<\/p>\n

Buy Code of Criminal Procedure, 1973  HERE<\/a><\/h3>\n

\"Code<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

The Circular dated 17-10-2024 issued by the Central Board of Direct Taxe provides fresh guidelines for compounding of offences under the Income Tax Act.<\/p>\n","protected":false},"author":67517,"featured_media":315154,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[29824,77474,11941,13081,35092,77476,49604,77475],"class_list":["post-338917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-compound-offence","tag-compounding-of-offence-under-it-act","tag-crpc","tag-income-tax-act","tag-inherent-jurisdiction","tag-justice-ss-misra","tag-orissa-hc","tag-quash-it-act-proceedings"],"yoast_head":"\nCompounding of the offences permitted under IT Act by CBDT Circular: Orissa HC | SCC Times<\/title>\n<meta name=\"description\" content=\"Compounding of the offences permitted under IT Act; 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Dhanik, J. entertained a Criminal miscellaneous application filed under Section 482 CrPC, where the petitioner had prayed for quashing for the entire proceeding of Session Trial under Sections 504 and 506 of IPC as well as Section 3(1)(X) of ST\/SC Act.\u00a0 The instant application was filed\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":216003,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/06\/21\/revised-guidelines-for-compounding-of-offences-under-direct-tax-laws-2019-notified\/","url_meta":{"origin":338917,"position":1},"title":"Revised Guidelines for Compounding of Offences under Direct Tax Laws, 2019 — Notified","author":"Bhumika Indulia","date":"June 21, 2019","format":false,"excerpt":"Central Board of Direct Taxes (CBDT) has issued the revised guidelines for compounding of offences under the Direct Tax Laws, 2019. The said guidelines came into effect from 17-06-2019. The applications received before 17-06-2019 shall continue to be dealt with in accordance with the Guidelines dated 23-12-2014. Compounding is not\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/tax.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/tax.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/tax.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/tax.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/tax.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":218619,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/26\/hp-hc-courts-must-have-due-regard-to-nature-and-gravity-of-the-crime-when-dealing-with-compounding-of-offence-through-inherent-powers-motor-accident-offence-allowed-to-be-compounded\/","url_meta":{"origin":338917,"position":2},"title":"HP HC | Courts must have due regard to nature and gravity of the crime when dealing with compounding of offence through inherent powers","author":"Bhumika Indulia","date":"August 26, 2019","format":false,"excerpt":"Himachal Pradesh High Court: Vivek Singh Thakur, J. contemplated a petition filed under Section 482 of CrPC, where the petitioner arrived at a compromise with the respondent for quashing of the FIR filed under Sections 279 and 337 of IPC along with allegations under Motor Vehicle Act, 1988. Factual matrix\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/11\/Himachal-HC_1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/11\/Himachal-HC_1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/11\/Himachal-HC_1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/11\/Himachal-HC_1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/11\/Himachal-HC_1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":325480,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/07\/02\/by-passing-procedures-quashing-criminal-prosecution-obtaining-apology-letter-for-violence-inside-college-campus-teachers-not-interest-of-justice-madras-hc\/","url_meta":{"origin":338917,"position":3},"title":"Quashing criminal prosecution by obtaining apology letter for violence inside college campus by teachers is not in interest of justice: Madras HC","author":"Apoorva","date":"July 2, 2024","format":false,"excerpt":"\u201cWhen the specific overt act attracting prosecution for criminal offence been made out by the prosecution, if at all the accused wants to plead guilty, it should be done in the manner known to law under Section 482 of CrPC\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Madras High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Madras-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Madras-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Madras-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Madras-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":298418,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/08\/03\/plant-50-trees-as-a-condition-to-drop-criminal-proceedings-against-accused-uttaranchal-hc\/","url_meta":{"origin":338917,"position":4},"title":"[Sexual harassment over Facebook] Uttaranchal High Court directs accused to plant fifty trees as a condition to drop criminal proceeding against him","author":"Editor","date":"August 3, 2023","format":false,"excerpt":"\u201cLooking to the nature and gravity of the offences and owing to the close relationship between the accused and the complainant, the Uttaranchal High Court exercising its powers under Section 482 of the Criminal Procedure Code, 1973, quashed the FIR.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"uttaranchal high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/uttaranchal-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/uttaranchal-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/uttaranchal-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/uttaranchal-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":251746,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/26\/compounding-of-offence-under-s-24-a-of-sebi-act\/","url_meta":{"origin":338917,"position":5},"title":"Compounding of offence under S. 24-A of SEBI Act: SC declares SEBI’s consent not mandatory but high deference to its view must be shown before ultimate decision","author":"Editor","date":"July 26, 2021","format":false,"excerpt":"Supreme Court: A Division Bench of Dr D.Y. Chandrachud and M.R. Shah, JJ. declared that\u00a0 SEBI\u2019s consent is not mandatory for compounding of offence under Section 24-A of the Securities and Exchange Board of India Act, 1992. However, the view of the Securities and Exchange Board of India (\"SEBI\") as\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/07\/MicrosoftTeams-image-7-1.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/07\/MicrosoftTeams-image-7-1.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/07\/MicrosoftTeams-image-7-1.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/07\/MicrosoftTeams-image-7-1.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/07\/MicrosoftTeams-image-7-1.png?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/338917","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67517"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=338917"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/338917\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/315154"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=338917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=338917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=338917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}