IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.9477 of 2011 Date of decision: 26.5.2011 Ashok Kumar. -----Petitioner. Vs. Chief Commissioner of IncomeTax & others. -----Respondents. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Pankaj Jain, Advocate for the petitioner. --- ADARSH KUMAR GOEL, ACJ. This petition seeks a direction for giving the petitioner opportunity of hearing in the matter of compounding of criminal proceedings pending against the petitioner. According to the petitioner, proceedings under Section 276C and 277 IPC are pending against the petitioner which are liable to be compounded as the alleged offence committed by the petitioner is the first offence. Reliance has been placed on the guidelines issued by the CBDT for compounding of offences. It is also stated that the application filed by the petitioner for compounding has been dismissed by the Chief Commissioner of Income Tax without giving him a hearing. We have heard learned counsel for the petitioner. We are of the view that no interference is called for by this Court. C.W.P. No.9477 of 2011 Even though complaint in which proceedings are pending have not been filed, a copy thereof has been shown during hearing by learned counsel for the petitioner. The complaint shows that there is allegation against the petitioner of producing forged TDS certificates. Having regard to the nature of offence alleged against the petitioner, no direction for compounding can be issued even as per CBDT guidelines. Dismissed. (ADARSH KUMAR GOEL) ACTING CHIEF JUSTICE May 26, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2