Articles & Presentation

DISCHARGE vs. QUASHINGOF COMPLAINTS IN CRIMINAL PROSECUTIONS

In criminal prosecutions, it becomes important to analyze the remedies available with the accused in, especially the option of choosing between the filing an application for discharge or approaching the High Court in a Quashing petition.

It is a continuous dilemma prevailing before the legal fraternity and the accused persons, i.e.

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Compounding of offences under Section 279 (2) of the Income Tax Act, 1961 – Upfront Payment of Compounding Fee & Limitation for filing of the Application for Compounding of Offenses under the Income Tax Act

In the writ petition titled Vikram Singh vs. UOI (W.P.(C) 6825/2016), the Division Bench of the Hon’ble High Court of Delhi for  compounding  of  offences  under  Section  279  (2)  of  the Income Tax Act, 1961 ('Act'), the question for determination before the Hon’ble court was, whether CBDT can
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