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
61. Further, the expression “first offence” is also defined to include any
offence which has not been detected by the Department, but has been
voluntarily disclosed by a person prior to the filing of an application for
compounding of offence in the case under any direct tax Acts. Clause 8
further clarifies that the first offence would be determined separately