Atharva Builders And Developers v. Amit B. Borkar, Jj

GAURIAMITGAEKWAD IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO.1203 OF 2021 Atharva Builders and Developers ….Petitioner V/s. Income Tax Settlement Commission & Ors. ….Respondents ---- Mr. Ajay Singh a/w. Mr. Sameer G. Dalal for petitioner.Mr. Sham V. Walve a/w. Mr. Pritesh Chatterjee for respondents. ---- CORAM : K.R. SHRIRAM & AMIT B. BORKAR, JJ. DATED : 20[th] DECEMBER 2021 P.C. : 1Mr. Singh tenders a copy of order dated 28[th] September 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 underclause (b) of sub-section (2) of section 119 of the Income-tax Act,1961 (the Act), in order to avoid genuine hardship to assesseesauthorizes the Commissioner of Income-tax, posted as Secretary tothe Settlement Commission prior to 01.02.2021, to admit anapplication for settlement on behalf of the Interim Board filed after31.01.2021, which is the date mentioned in sub-section (5) ofsection 245C of the Act for filing such application, and before30.09.2021 and treat such applications as valid and process themas “pending applications” as defined in clause (eb) of section 245Aof the act.” 2It is stated in the petition that petitioner has filed Settlement Application for A.Y. 2014-15 to A.Y. 2020-21 on 15[th] March 2021. Since that is before the extended date of 30[th] September 2021 as mentioned in theorder, Mr. Walve states that petitioner’s application will also be consideredsubject to other conditions being fulfilled in accordance with law. 3 Petition accordingly stands disposed. (AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.)