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High Court of DelhiW.P.(C)/16702/2024

Sumit Bharana v. Union Of India & ORS.

2024-12-12Hon'Ble The Acting Chief Justice,Hon'Ble Mr. Justice Tushar Rao Gedela2 pages

$~42 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 16702/2024 & CM APPL. 70664/2024 SUMIT BHARANA .....Petitioner Through:

Mr.Tanmay Nagar, Mr.Surinder Sinha & Ms.Shamli Verma, Advocates.

versus UNION OF INDIA & ORS.

.....Respondents Through:

Ms Saroj Bidawat, SPC for UOI.

Mr Ruchir Bhatia, SSC, Mr Anant Mann, JSC and Mr Abhishek Anand, Advocate for the Revenue.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R

% 12.12.2024 1.

The petitioner has filed the present petition, inter alia, impugning an order dated 28.05.2024 (hereafter the impugned order) passed by the competent authority whereby the petitioner's application for compounding of the offences pertaining to offences under Section 276B and 278B of the Income Tax Act, 1961 (hereafter the Act) was rejected. 2.

The petitioner's application was rejected on the ground that the main accused (respondent no.5 - M/s. Adel Landmark Limited) had not filed any application for compounding and the petitioner's application could not be examined on a stand alone basis.

3.

We have by a detailed order passed today in W.P.(C) 16701/2024 captioned Sumit Bharana v. Union of India & Others, set aside an order similar to the impugned order and have remitted the matter to the competent authority to decide afresh in the light of the Guidelines dated 17.10.2024 for compounding of the offences.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/12/2024 at 12:59:29

4.

In view of the above, we consider it apposite to dispose of the present petition with similar directions.

5.

Accordingly, the impugned order is set aside and the matter is remanded to the competent authority to consider afresh in the light of the Guidelines dated 17.10.2024 for compounding of the offences. 6.

The petition is disposed in the aforesaid terms. Pending application are also disposed of.

VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 12, 2024 M Click here to check corrigendum, if any The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/12/2024 at 12:59:29