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
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 under Section 276CC is to be reckoned
