Supreme Court · 2025 INSC 155 · Decided 6 February 2025
Vinubhai Mohanlal Dobaria v. Chief Commissioner of Income Tax & Anr
- Court
- Supreme Court of India
- Citation
- 2025 INSC 155 · [2025] 2 S.C.R. 476
- Case number
- CIVIL APPEAL No. 1977/2025
- Decided
- 6 February 2025
- Bench
- J.B. PARDIWALA, SANJAY KAROL (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 276CC, 279
Headnote
Whether an offence u/s.276CC of the Income Tax Act, 1961 could be said to have been committed on the actual date of filing of return of income or on the day immediately after the due date for filing of returns as per s.139(1) of the Act; what is the meaning of offence" appearing in Clause 8 of the Guidelines for Compounding of Offences under Direct Tax Laws, 2014; what amounts to voluntary disclosure for the purpose of Clause 8 of the 2014 Guidelines; whether the 2014 Guidelines are mandatory or directory in nature. Income
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