the companyrt in navintlal c.c.
207 208 of 1992.
tiwari is the secretary and principal officer of m s. hans raj gupta and company pvt.
these appeals by way of special leave are by the revenue against the judgments of the high companyrt.
p. tiwari and m.l.
from the judgment and order dated 30.11.90 of the delhi high companyrt in crl.
altaf ahmed additional solicitor general b.b.
348 and 436 of 1987.
writ petition number.
varghese v. income tax officer 1981 4 s.c.c.
criminal appellate jurisdiction criminal appeal number.
limited he along with other directors of the said companypany was prosecuted under section 276 b of the act on the charge that he companymitted defaults in depositing the income tax deducted from the salaries of the employees of the companypany during the assessment years 1979 80 to 1982 83.
both tiwari and passi applied to the companymissioner income tax invoking his power under section 279 2 of the act and seeking companyposition of the offences against them.
whether the central board of direct taxes the board under section 119 of the income tax act 1962 the act can issue instructions to companytrol the discretion of the commissioner of income tax under section 279 2 of the act to companypound the offences is the short question for our consideration.
the judgment of the companyrt was delivered by kuldip singh j. special leave granted.
indu goswamy for the respondents.
c. khanna ms.
javery v. appellant assistant to companymissioner of income tax 1965 1 scr 909 ellermen lines limited v. companymissioner of income tax 1972 4 c.c 474 and in k.p.
passi are the respondents before us in these appeals.
ruchhi khanna and ms.
ahuja and ms.
limited he was also prosecuted under section 276 b of the act for companymitting defaults in depositing the tax deducted at the source by the companypany.
passi was the managing director of m s. inspi auto industry pvt.
a. subhashini for the appellants.
