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
56. Paragraph 5 of the 2014 guidelines provides that the guidelines would
not be applicable for the compounding of any prosecution initiated
under the Indian Penal Code, 1860 and the same can only be withdrawn
under Section 321 of the Code of Criminal Procedure, 1973.
57. Paragraph 6 of the guidelines provides two categories of offences which
can be compounded
