Rudra Pratap Tripathi v. Income Tax Settlement Commission And ORS

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.3702 OF 2021 Rudra Pratap Tripathi

...Petitioner

Vs.

Income Tax Settlement Commission and Ors.

...Respondents

---- Mr. Aditya Ajgaonkar i/b. Mr. Tanveer Khan for Petitioner Mr. Sham V. Walve a/w. Pritesh Chatterjee for Respondents ---- CORAM : K.R. SHRIRAM & AMIT B. BORKAR, JJ.

DATED : 21st DECEMBER 2021 P.C. :

1.

Mr. Ajgaonkar 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 Incometax Act, 1961 (the Act), in order to avoid genuine hardship to assessees authorizes the Commission 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 subsection (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."

V.A. Tikam

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It is stated in the petition that Petitioner has filed Settlement Application for A.Y. 2013-14 to A.Y. 2020-21 on 23/03/2021. 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 to other conditions being fulfilled in accordance with law. 3.

Petition accordingly stands disposed.

(AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.) V.A. Tikam