Glimpses of Supreme Court Rulings

2. Vinubhai Mohanlal Dobaria vs. Chief Commissioner of Income Tax and Ors.

(2025) 473 ITR 394 (SC)

Offences and Prosecutions - Offence under Section 276CC of the Act - Wilful failure by the Assessee in furnishing the return of income which he is required to furnish under Sub-section (1) of Section 139 - The date immediately following the due date for filing of return which is to be considered as the date of commission of the offence - Guidelines for Compounding of Offence, 2014 - The guidelines allow only those offences to be treated as the "first offence" which are committed by the Assessee either prior to a notice that he is liable to prosecution under the Act for the commission of such offences or those offences which are voluntarily disclosed by the Assessee to the Department before they come to be detected - The latter part of the definition of the expression "first offence" is not to curtail the scope of the first half but to expand its ambit by including those cases where the Assessee comes forward on his own initiative and discloses the commission of the offence

The Appellant before the Supreme Court was an individual earning income by way of salary and also by way of share of profit of partnership firm engaged in the business of chemicals. He filed his income tax returns for t