Supreme Court · 1992 INSC 101 · Decided 31 March 1992
Y.P. Chawla and Ors v. M.P. Tiwari and ANR.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 101 · [1992] 2 S.C.R. 440
- Case number
- CRIMINAL APPEAL No. 207/1992
- Decided
- 31 March 1992
- Bench
- KULDIP SINGH, R.M. SAHAI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- Income Tax Act Section 279(2), 119
Headnote
AND ORS. v. M.P.TIWARI AND ANR. MARCH 31, 1992 B [KULDIP SINGH AND R.M. SAHAI, JJ .] Income-Tax Act, 1961: Ss.279(2) Explanation and 119(1)--Compounding of offence-Discre- C tion of Commissioner of Income-Tax-Exercise of-Whether curtailed by guidelines laid down by the Central Board of Direct issued by the Board-Whether binding on all officers and persons employed in the execution of the Act even if they deviated D from provisions of the Act. The first respondent, Secretary and principal omcer or a Company was prosecuted, along with Directors of the Company under Section
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