Kundan Lal Abhichandani v. Income Tax Department

$~9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(CRL) 529/2016 KUNDAN LAL ABHICHANDANI ..... Petitioner Through:

Mr Amardeep Singh, Adv versus INCOME TAX DEPARTMENT ..... Respondent Through:

Mr Rahul Chaudhary and Mr Sanjay Kumar, SC

CORAM:

HON'BLE MS. JUSTICE INDERMEET KAUR

O R D E R

% 26.02.2018 The prayer made in the present petition is being perused. The petitioner No. 1 is stated to be 80 years of age. His submission is that he is being discriminated upon and although similar applications seeking compounding of other persons have been considered by the Department, his application is being rejected time and again. He has placed reliance upon judgment of the coordinate Bench of this Court delivered in W.P.(Crl) 372/2015 (annexure A) dated 24.02.2015 wherein a similar prayer had been granted. Record shows that the petitioner had been convicted under Section 276-C(1) of the Income Tax Act. After his conviction he had moved an application seeking compounding of his offence which had been rejected on 06.01.2014.

Review petition had also been dismissed.

Noting past precedents, this court is of the view that the prayer made in the petition is liable to be acceded to. Accordingly, the application of the petitioner seeking compounding of his offence will be considered in accordance with law on the petitioner moving an appropriate application before the competent authority. Writ petition disposed of in the above terms. Dasti.

INDERMEET KAUR, J FEBRUARY 26, 2018 SU