VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX
The appeal is disposed of in the aforesaid terms
C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025
Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA
Section 143(1)Section 276C
TDS, TCS, advance tax and tax
paid u/s 140A before filing of the return of income or
where no return was furnished from the date of completion
of assessment or reassessment.”
(Emphasis supplied)
66. A perusal of Paragraph 12.4 of the 2014 guidelines as reproduced
hereinabove shows that the compounding fee to be levied in the case of
an offence
