Judgment briefs
Supreme Court of India

Vinubhai Mohanlal Dobaria v. Chief Commissioner of Income Tax & Anr

Income

Disposed of
Court
Supreme Court of India
Decided
6 Feb 2025
Citation
[2025] 2 S.C.R. 476
Case no.
CIVIL APPEAL No. 1977/2025
Bench
J.b. Pardiwala, Sanjay Karol

Issue for consideration

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.

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