Jaswant Singh vs Union Of India .... Opp. Party(S)
2025 Latest Caselaw 3551 Ori

Orissa High Court

Jaswant Singh vs Union Of India .... Opp. Party(S) on 3 February, 2025

                                             .

                  IN THE HIGH COURT OF ORISSA AT CUTTACK

                                  CRLMC No. 2010 of 2021
                 Jaswant Singh                        ....          Petitioner(s)
                                          M/s. S. Ray & associates, Advocates

                                           -versus-

                 Union of India                       ....         Opp. Party(s)

                                            Mr. A. Kedia, Jr. Standing Counsel
                                                                  (Income Tax)

             CORAM:
                           JUSTICE SIBO SANKAR MISHRA

                                            ORDER

Order No.                                  03.02.2025
                                                 ,




   18.                               I.A. No. 331 of 2025

1. In this application Respondent is seeking modification in the

judgment dated 23.12.2024 passed by this court in CRLMC.

Mr. Kedia Learned counsel for Respondent submits that for

compounding of offence under Tax statue the accused needs to

move before the competent authority, who in his discretion is

authorized under law to pass appropriate orders. In that light he

seeks modification in paragraphs-17 and 18 of the judgment referred

to above.

2. Regard being had to the aforesaid submission of the counsel

// 2 //

for the parties, Paragraphs-17 and 18 of the judgment dated

23.12.2024 passed by this Court in CRLMC No. 2010 of 2021 is

modified and is replaced by the following paras:-

"17. I have given a careful consideration to the submissions made by the parties at the Bar and perused the documents placed before this Court. Perusal of the Circular dated 17.10.2024 issued by the CBDT makes it abundantly clear that the Department has harmonized the entire procedure for compounding all kinds of offences under the I.T. Act arising out of curable defects. Clauses 4.6 and 8.3 as reproduced above clearly deals with the offences for which the petitioner is sought to be prosecuted in 2(C) C.C. Case No.241 of 2017. Therefore, in the present regime, where the compounding of the offence is permissible, the jurisdiction of this Court under Section 482 Cr.P.C. may not be necessarily invoked by the petitioner. In that view of the matter, the petitioner by relying upon the Circular dated 17.10.2024 may resort to the procedural remedy seeking for compounding of the offences complained off against him by the Revenue in the 2(C) C.C. Case No.241 of 2017. Mr. Kedia, learned Junior Standing Counsel for the Income Tax precisely submits the same.

18. In view of the same, the petitioner is granted liberty to approach the competent authority or the learned trial Court under the appropriate provision of law seeking compounding of the offence by relying upon the Circular dated 17.10.2024 issued by the CBDT. If such application is moved before the competent authority or before the competent court below, the same shall be considered on its merit without being influenced by the observation of this Court in the present order."

3. The I.A. is accordingly disposed of.

(S.S. Mishra) Judge

by: ASHOK KUMAR JAGADEB

Location: High Court of Orissa Date: 04-Feb-2025 10:15:33