Case :- Writ Tax No. - 88 Of 2020 v. Income Tax Settlement Commission

Case :- WRIT TAX No. - 88 of 2020 Petitioner :- Akanksha Srivastava Respondent :- Union Of India, Through Its Secretary, Ministry Of Finance, Department Of Revenue And 2 OthersCounsel for Petitioner :- Rahul AgarwalCounsel for Respondent :- S.S.C.,Gaurav Mahajan Hon'ble Naheed Ara Moonis,J.Hon'ble Saumitra Dayal Singh,J. Heard Shri Rahul Agarwal, learned counsel for the petitioner and Shri GauravMahajan, learned counsel for the Revenue. Present petition has been filed by the daughter of Indu Srivastava, petitioner inWrit Tax No. 1555 of 2018, against the assessment order dated 29.12.2019passed by Deputy Commissioner of Income Tax, Central Circle II, Noida, underSection 153A r/w Section 143(3) of the Income Tax Act, 1961 for the A.Y.2012-13. Before the assessment order dated 29.12.2019 came to be passed, the petitioner'smother had approached before the Settlement Commission by means of anapplication dated 19.09.2018. That application came to be rejected by an orderdated 27.09.2018 passed under Section 245 (D)(1) of the Income Tax Act, 1961.Against that order, the petitioner's mother had filed a Writ Tax No. 1555 of 2018(Indu Srivastava vs. Income Tax Settlement Commission). By a separate order passed today in Writ Tax No. 1555 of 2018, we haveallowed that petition and remitted the matter to the Settlement Commission. In view of the aforesaid decision, we find that the present proceeding before theSettlement Commission have become pending, therefore, the assessment orderdated 29.12.2019 challenged by means of the present petition may not be giveneffect to during the pendency of such application. We also find no useful purpose to keep the petition pending or to call for anaffidavit at this stage as if the settlement application is considered on merits andfinal order is passed thereon, the impugned assessment orders would notsurvive. However, on the settlement application being rejected, the cause ofaction to challenge the order dated 29.12.2019 may revive on the petitioner. With the above observation, the writ petition is consigned to record, at thisstage. Order Date :- 17.9.2021Saurabh