Mohammad Moinudin Khan v. Income Tax Settlement Commission And ORS

1/2 930-WP 2406-2021.doc Digitally signed by PURTI PRASAD PARAB Date:

2021.11.22 11:00:28 +0530 PURTI PRASAD PARAB

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2406 OF 2021 Mohammad Moinuddin Khan ....Petitioner V/s.

Income Tax Settlement Commission and Ors.

...Respondents

---- Mr. Ajay Singh i/b Mr. Sameer Dalal for Petitioner. Mr. Sham V. Walve a/w Mr. Pritish Chatterjee for Respondents. ---- CORAM : K.R. SHRIRAM & AMIT B. BORKAR, JJ.

DATED : 17th NOVEMBER 2021 P.C. :

1.

Mr. Ajay Singh tenders a copy of Order dated 28/09/2021 issued by CBDT bearing F. No.299/22/2021-Dir (Inv. III)/174 in which paragraph 3 reads as under :- "3.

In view of the above, the Board in exercise of its power under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 (the Act), in order to avoid genuine hardship to assessees authorizes the Commissioner of Income-tax, posted as Secretary to the Settlement Commission prior to 01.02.2021, to admit an application for settlement on behalf of the Interim Board filed after 31.01.2021, which is the date mentioned in sub-section (5) of section 245C of the Act for filing such application, and before 30.09.2021 and treat such applications as valid and process them as "pending applications" as defined in clause (eb) of section 245A of the act." 2.

It is stated in the petition that Petitioner has filed Settlement Application for A.Y. 2015-16 to A.Y. 2018-19 on 05/03/2021. Since that is before the extended date of 30/09/2021 as mentioned in the order, Mr.Walve states that Petitioner's application will also be considered subject Purti Parab

2/2 930-WP 2406-2021.doc to other conditions being fulfilled in accordance with law. 3.

Petition accordingly stands disposed.

(AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.) Purti Parab