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
276C(2), 276CC, 276CCC,
SLP (C) NO. 20519 of 2024 Page 43 of 59
276D, 277, 277A, 278 of the Act respectively. Thus, the offence
involved in the case at hand being one under Section 276CC of the Act
would be governed by the rules applicable to the compounding of
Category B offences.
58. Paragraph 7 of the 2014 guidelines
