Commissioner Of Income Tax (Central) Calcutta v. B. N. Bhattacharjee & Anr

Case: COMMISSIONER OF INCOME TAX (CENTRAL) CALCUTTA versus B. N. BHATTACHARJEE & ANR. [[1979] 3 S.C.R. 1133] (1979) COMMISSIONER OF INCOME TAX (CENTRAL) CALCUTTA v. B. N. BHATTACHARJEE & ANR. May 4, 1979 [V. R. KRISHNA IYER AND V. D. TULZAPURKAR, JJ.] Income Tax Act, 1961 (43 of 1961)-Ss. 245A-245M-Scope, purpose and \, /. obiect of-Procedure and powers of Settlement CommiJsion-Settlen1ent Com-<1 ~ mLuioner whether a tribunal. ' Words & Phrases-'Preferred an appeal'-S.245M(l) proviso !11co1ne Tax Act, 1961-Meaninz of. 'Interpretation of Statutes-Fiscal philosophy and interpretation technoloo to be on same wave length for legislative policy to find fulfilment in th~ enacted text. A large sum of Rs. 30 lakhs in cash having been recovered from the respon-de-nt in pursuance to a search by the Income Tax Officials his assessments f0r the yearn 1962-63 to 1972-73 were reopened by the Department. The total tax burden on the respondent was over Rs. 30 Iakhs and an additional sum of Rs. 35 lakhs was a..~sessed for the year 1973-74. The respondent was also prosecuted under s. 277 of the Income Tax Act. Appeals by the respondent to the Appellate Assistant Commissioner brought down the assessable inrome by about Rs. 10 Iakhs. The resuondent and the department both appealed to the Income Tax Appellate Tribunal, the former filing 12 appeals and the latter 10 appeal~. The respondent moved the Settlement Commission for composition under s. 245M. The assessee withdrew his appeals and the revenue deciar'ed their asse&Sments and appeal!! 'weak' and withdrew them. , The Settlem'ent Commission on receipt of the application under s. 245C acted under s. 245D ( 1) and called for a report from the appellant. The ap~ pellant reported that prosecution proceedings for concealment of income and also false verification in the return by the respondent were pending against the reipondcnt in the Magistrate's Court and that it was not a fit CMe to be pro~ • ceeded with by the Commission. .. The Settlement Commission after some correspondence with the respondent and v;[1]ithout giving a hearing informed him that as the @Pellant had objected under s. 245D (1), the Settlement Commission did not allow the application to be proceeded with. The appellant thereupon moved the Income Tax Appellate Tribunal for restoration of its appeals although no specific provision enable ~uch a restora-tion, the asssessee being entitled to apply for restoration under ~. 245M. The respondent urged the Settlement Commission to review its order as no hearing as such was given to him. The Settlement Commission yielded to hit; A B C D E F G H SUPREME COURT REPORTS A submission, reached the reverse oonclusion that the appellant's opposition to the composition notwithstanding, the application for settlement be considered on merits. The core controversy in the appeals to this Court were whether in vie'W of the withdrawal of the departmental appeals before the Income Tax Appellate Tribunal, the Commissioner is estopped from making a report under s. 2450(1) B proviso 2 to the Settlement Commission objecting to the application fro1n being proct:eded with. )' ,... On behalf of the appellant it was contended tha.i: (a) th'ere was no po\vcr of review for the Commission, sinc'e it had declined to proceed with \ , the application for settlement and consequently the re-opening of the Settle-~-~ t n1ent proceedings was invalid, (b) even though the C.I.T. had withdrav.:n bis appeals and thus facilitated the filing of an application under s. 245C no bar of cstoppel could be spelt out to forbid the Commissioner from exercising his statutory po\ver of withholding consent to the settl'ement proceedings and (c) the C.l.T.'s veto Wfl6 not subject to review or invalidation by the Settl~:­ment Commission. ./ C Allowing the appeals D Case: COMMISSIONER OF INCOME TAX (CENTRAL) CALCUTTA versus B. N. BHATTACHARJEE & ANR. [[1979] 3 S.C.R. 1133] (1979) ਇਨਕਮਟੈਕਸਕਿਮ)ਨਰ (ਕ+ਦਰੀ) ਕਲਕੱਤਾ ਬਨਾਮ ਬੀਐਨਭੱਟਾਚਾਰਜੀਅਤੇਹੋਰ 4 ਮਈ, 1979 [ਵੀ. ਆਰ. ਿਕ>)ਨਾਅਈਅਰਅਤੇਵੀ. ਡੀ. ਤੁਲਜਾਪੁਰਕਰ, ਜੇ.ਜੇ.] ਇਨਕਮਟੈਕਸਐਕਟ, 1961 (1961 ਦਾ 43) - ਐਸਐਸ 245ਏ-245ਐਮ - ਸੈਟਲਮCਟਕਿਮ)ਨਦੀਪ>ਿਕਿਰਆ, ਉਦੇ)ਅਤੇਉਦੇ) - ਸੈਟਲਮCਟਕਿਮ)ਨਰਕੀਿਟ>ਿਬਊਨਲਹੈ। )ਬਦਅਤੇਵਾਕF) - "ਅਪੀਲਨੂੰਤਰਜੀਹ" - ਸ.245ਐਮ (1) ਪ>ਾਵਧਾਨਇਨਕਮਟੈਕਸਐਕਟ, 1961 - ਅਰਥਸੰਿਵਧਾਨFਦੀਿਵਆਿਖਆ - ਿਵੱਤੀਦਰ)ਨਅਤੇਿਵਆਿਖਆਤਕਨਾਲੋਜੀਕੀਤੇਪਾਠਿਵੱਚਨੂੰਲਾਗੂਪੂਰਤੀਲੱਭਣਲਈਿਵਧਾਨਕਨੀਤੀਲਈਇੱਕੋਤਰੰਗਲੰਬਾਈ 'ਤੇਹੋਣਾਚਾਹੀਦਾਹੈ। ਇਨਕਮਟੈਕਸਅਿਧਕਾਰੀਆਂਦੁਆਰਾਤਲਾ)ੀਲੈਣਦੇਅਧਾਰ 'ਤੇPਤਰਦਾਤਾਕੋਲQ 30 ਲੱਖਰੁਪਏਦੀਵੱਡੀਰਕਮਬਰਾਮਦਕੀਤੀਗਈਸੀ, ਿਵਭਾਗਦੁਆਰਾਸਾਲ 1962-63 ਤQ 1972-73 ਲਈਉਸਦੇਮੁਲFਕਣਨੂੰਦੁਬਾਰਾਖੋਿਲRਆਿਗਆਸੀ।Pਤਰਦਾਤਾ 'ਤੇਕੁੱਲਟੈਕਸਦਾਬੋਝ 30 ਲੱਖਰੁਪਏਤQਵੱਧਸੀਅਤੇਸਾਲ 1973-74 ਲਈ 35 ਲੱਖਰੁਪਏਦੀਵਾਧੂਰਕਮਦਾਮੁਲFਕਣਕੀਤਾਿਗਆਸੀ।Pਤਰਦਾਤਾ 'ਤੇਇਨਕਮਟੈਕਸਐਕਟਦੀਧਾਰਾ 277 ਤਿਹਤਵੀਮੁਕੱਦਮਾਚਲਾਇਆਿਗਆਸੀ।Pਤਰਦਾਤਾਦੁਆਰਾਅਪੀਲਸਹਾਇਕਕਿਮ)ਨਰਨੂੰਅਪੀਲਕਰਨਨਾਲਮੁਲFਕਣਯੋਗਆਮਦਨਿਵੱਚਲਗਭਗ 10 ਲੱਖਰੁਪਏਦੀਕਮੀਆਈ।PਤਰਦਾਤਾਅਤੇਿਵਭਾਗਦੋਵFਨUਇਨਕਮਟੈਕਸਅਪੀਲਿਟ>ਿਬਊਨਲਿਵੱਚਅਪੀਲਕੀਤੀ, ਪਿਹਲFਨU 12 ਅਪੀਲFਦਾਇਰਕੀਤੀਆਂਅਤੇਬਾਅਦਿਵੱਚ 10 ਅਪੀਲFਦਾਇਰਕੀਤੀਆਂ।PਤਰਦਾਤਾਨUਧਾਰਾ੨੪੫ਐਮਦੇਤਿਹਤਰਚਨਾਲਈਸੈਟਲਮCਟਕਿਮ)ਨਕੋਲਪਹੁੰਚਕੀਤੀ।ਮੁਲFਕਣਕਰਤਾਨUਆਪਣੀਆਂਅਪੀਲFਵਾਪਸਲੈਲਈਆਂਅਤੇਮਾਲੀਆਨUਉਨR FਦੇਮੁਲFਕਣFਅਤੇਅਪੀਲFਨੂੰ "ਕਮਜ਼ੋਰ" ਘੋਿ)ਤਕੀਤਾਅਤੇਉਨR Fਨੂੰਵਾਪਸਲੈਿਲਆ।ਸੈਟਲਮCਟਕਿਮ)ਨਨUਧਾਰਾ 245 ਸੀਤਿਹਤਅਰਜ਼ੀਪ>ਾਪਤਹੋਣ 'ਤੇਧਾਰਾ 245 ਡੀ (1) ਤਿਹਤਕਾਰਵਾਈਕੀਤੀਅਤੇਅਪੀਲਕਰਤਾਤQਿਰਪੋਰਟਮੰਗੀ।ਅਪੀਲਕਰਤਾਨUਿਰਪੋਰਟਕੀਤੀਿਕਆਮਦਨਨੂੰਲੁਕਾਉਣਅਤੇPਤਰਦਾਤਾਦੁਆਰਾਿਰਟਰਨਿਵੱਚਗਲਤਤਸਦੀਕਕਰਨਲਈਮੁਕੱਦਮਾਚਲਾਉਣਦੀਕਾਰਵਾਈਮੈਿਜਸਟ>ੇਟਦੀਅਦਾਲਤਿਵੱਚPਤਰਦਾਤਾਿਵਰੁੱਧਿਵਚਾਰਅਧੀਨਸੀ, ਅਤੇਇਹਕਿਮ)ਨਦੁਆਰਾਅੱਗੇਵਧਣਲਈਢੁਕਵFਕੇਸਨਹ\ਸੀ।ਸੈਟਲਮCਟਕਿਮ)ਨ, Pਤਰਦਾਤਾਨਾਲਕੁਝਪੱਤਰ-ਿਵਹਾਰਤQਬਾਅਦਅਤੇਿਬਨFਸੁਣਵਾਈਿਦੱਤੇ, ਉਨR Fਨੂੰਦੱਿਸਆਿਕਿਕ]ਿਕਅਪੀਲਕਰਤਾਨUਧਾਰਾ 245 ਡੀ (1) ਤਿਹਤਇਤਰਾਜ਼ਜਤਾਇਆਸੀ, ਸੈਟਲਮCਟਕਿਮ)ਨਨUਅਰਜ਼ੀ 'ਤੇਅੱਗੇਵਧਣਦੀਆਿਗਆਨਹ\ਿਦੱਤੀ।ਇਸਤQਬਾਅਦਅਪੀਲਕਰਤਾਨUਆਪਣੀਆਂਅਪੀਲFਦੀਬਹਾਲੀਲਈਇਨਕਮਟੈਕਸਅਪੀਲਿਟ>ਿਬਊਨਲਦਾਦਰਵਾਜ਼ਾਖੜਕਾਇਆ, ਹਾਲFਿਕਿਕਸੇਿਵ)ੇ)ਿਵਵਸਥਾਨUਅਿਜਹੀਬਹਾਲੀਨੂੰਸਮਰੱਥਨਹ\ਬਣਾਇਆ, ਟੈਕਸਦਾਤਾਧਾਰਾ 245 ਐਮਦੇਤਿਹਤਬਹਾਲੀਲਈਅਰਜ਼ੀਦੇਣਦਾਹੱਕਦਾਰਹੈ।PਤਰਦਾਤਾਨUਸੈਟਲਮCਟਕਿਮ)ਨਨੂੰਆਪਣੇਆਦੇ)ਦੀਸਮੀਿਖਆਕਰਨਦੀਅਪੀਲਕੀਤੀ, ਿਕ]ਿਕਉਸਦੀਕੋਈਸੁਣਵਾਈਨਹ\ਕੀਤੀਗਈਸੀ।ਸੈਟਲਮCਟਕਿਮ)ਨਨUਉਸਦੀਦਲੀਲਨੂੰਮੰਨਿਲਆ, ਉਲਟਿਸੱਟੇ 'ਤੇਪਹੁੰਿਚਆ, ਅਤੇਫੈਸਲਾਕੀਤਾਿਕ, ਅਪੀਲਕਰਤਾਦੇਰਚਨਾਦੇਿਵਰੋਧਦੇਬਾਵਜੂਦ, ਿਨਪਟਾਰੇਲਈਅਰਜ਼ੀ 'ਤੇਮੈਿਰਟਦੇਆਧਾਰ 'ਤੇਿਵਚਾਰਕੀਤਾਜਾਣਾਚਾਹੀਦਾਹੈ. ਇਸਅਦਾਲਤਿਵੱਚਅਪੀਲFਿਵੱਚਮੁੱਖਿਵਵਾਦਇਹਸੀਿਕਕੀਇਨਕਮਟੈਕਸਅਪੀਲਿਟ>ਿਬਊਨਲਦੇਸਾਹਮਣੇਿਵਭਾਗੀਅਪੀਲFਵਾਪਸਲੈਣਦੇਮੱਦੇਨਜ਼ਰ, ਕਿਮ)ਨਰਨੂੰਸੈਟਲਮCਟਕਿਮ)ਨਨੂੰਧਾਰਾ 245 ਡੀ (1) ਪ>ਾਵਧਾਨ 2 ਤਿਹਤਿਰਪੋਰਟਦੇਣਤQਰੋਿਕਆਜFਦਾਹੈ, ਿਜਸਿਵੱਚਅਰਜ਼ੀ 'ਤੇਕਾਰਵਾਈਕਰਨਤQਇਤਰਾਜ਼ਕੀਤਾਜFਦਾਹੈ। ਅਪੀਲਕਰਤਾਦੀਤਰਫQ, ਇਹਦਲੀਲਿਦੱਤੀਗਈਸੀਿਕ: (ਏ) ਕਿਮ)ਨਕੋਲਸਮੀਿਖਆਦੀਕੋਈ)ਕਤੀਨਹ\ਸੀ, ਿਕ]ਿਕਉਸਨUਿਨਪਟਾਰੇਲਈਅਰਜ਼ੀਨਾਲਅੱਗੇਵਧਣਤQਇਨਕਾਰਕਰਿਦੱਤਾਸੀ, ਅਤੇਨਤੀਜੇਵਜQ, ਸੈਟਲਮCਟਕਾਰਵਾਈਨੂੰਦੁਬਾਰਾਖੋਲRਣਾਗੈਰ-ਕਾਨੂੰਨੀਸੀ। (ਅ) ਭਾਵ+ਸੀ.ਆਈ.ਟੀ. ਨUਆਪਣੀਆਂਅਪੀਲFਵਾਪਸਲੈਲਈਆਂਸਨਅਤੇਇਸਤਰRFਧਾਰਾ 245 ਸੀਤਿਹਤਅਰਜ਼ੀਦਾਇਰਕਰਨਦੀਸਹੂਲਤਿਦੱਤੀਸੀ, ਪਰਕਿਮ)ਨਰਨੂੰਿਨਪਟਾਰੇਦੀਕਾਰਵਾਈਲਈਸਿਹਮਤੀਰੋਕਣਦੀਆਪਣੀਕਾਨੂੰਨੀ)ਕਤੀਦੀਵਰਤQਕਰਨਤQਰੋਕਣਲਈਐਸਟੋਪੇਲਦੀਕੋਈਪਾਬੰਦੀਨਹ\ਦੱਸੀਜਾਸਕੀ। (c) ਸੀ.ਆਈ.ਟੀ. ਦਾਵੀਟੋਸੈਟਲਮCਟਕਿਮ)ਨਦੁਆਰਾਸਮੀਿਖਆਜFਅਸਵੀਕਾਰਦੇਅਧੀਨਨਹ\ਸੀ। ਅਪੀਲFਦੀਆਿਗਆਦੇਣਾ ਹੋਲਡ 1. ਸੈਟਲਮCਟਕਿਮ)ਨਨੂੰਮੁਲFਕਣਕਰਤਾਦੀਅਰਜ਼ੀ 'ਤੇਅੱਗੇਵਧਣਤQਰੋਿਕਆਜਾਣਾਚਾਹੀਦਾਹੈ, ਅਤੇਿਨਰਧਾਰਕਦੁਆਰਾਆਮਦਨਟੈਕਸਅਪੀਲਿਟ>ਿਬਊਨਲਦੇਸਾਹਮਣੇਕੀਤੀਆਂਅਪੀਲFਨੂੰਮੁੜਸੁਰਜੀਤਕੀਤਾਜਾਣਾਚਾਹੀਦਾਹੈਅਤੇਜਲਦੀਿਨਪਟਾਰਾਕੀਤਾਜਾਣਾਚਾਹੀਦਾਹੈ। 2. ਿਵਭਾਗੀਅਪੀਲF, ਿਜਨR Fਨੂੰਖੁਦਇਨਕਮਟੈਕਸਕਿਮ)ਨਰਨUਬਹੁਤਕਮਜ਼ੋਰਅਤੇਘਟੀਆਮੰਿਨਆਹੈ, ਨੂੰਮੁੜਸੁਰਜੀਤਨਹ\ਕੀਤਾਜਾਣਾਚਾਹੀਦਾ, ਿਕ]ਿਕਇਹਿਸਰਫਜਨਤਾਦੇਸਮ+ਅਤੇਪੈਸੇਦੀਬਰਬਾਦੀਹੋਵੇਗੀ। 3. ਜੇਿਵਭਾਗਕੋਈਅਪੀਲਦਾਇਰਕਰਦਾਹੈਿਜਸਨੂੰਉਹਕਿਮ)ਨਦੇਸਾਹਮਣੇਅਰਜ਼ੀਦੇਣਲਈਛੱਡਿਦੰਦਾਹੈ, ਤFਧਾਰਾ 245 ਐਮ (1) ਦਾਪ>ਾਵਧਾਨਿਨਪਟਾਰੇਦੇਪ>ਸਤਾਵਨੂੰਰੋਕਦਾਨਹ\ਹੈ। 4. ਕਾਰਜ)ੀਲਤੌਰ 'ਤੇ, ਟੈਕਸੇ)ਨਲਾਅਜ਼ (ਸੋਧ) ਐਕਟ, 1975 ਦੁਆਰਾਲਾਗੂਕੀਤੇਗਏਇਨਕਮਟੈਕਸਐਕਟ, 1961 ਦੇਚੈਪਟਰ 19, ਜੋਵFਚੂਕਮੇਟੀਦੀਿਰਪੋਰਟਨੂੰਅੰ)ਕਤੌਰ 'ਤੇਲਾਗੂਕਰਨਿਵੱਚ)ਾਮਲਕੀਤਾਿਗਆਹੈ, ਿਵੱਚਵੱਡੇਟੈਕਸਿਵਵਾਦFਦੇਿਨਪਟਾਰੇਅਤੇਟੈਕਸਿਵਭਾਗਦੇਇਤਰਾਜ਼ਤQਿਬਨFਸੰਪਰਕਕੀਤੇਜਾਣ 'ਤੇਕ+ਦਰਸਰਕਾਰਦੁਆਰਾਗਿਠਤਕੀਤੇਜਾਣਵਾਲੇਕਿਮ)ਨਦੁਆਰਾਅਪਰਾਿਧਕਕਾਰਵਾਈਤQਛੋਟਦੀਿਵਵਸਥਾਕੀਤੀਗਈਹੈ। 5. ਜੇਿਵਧਾਨਕਨੀਤੀਕੀਤੇਪਾਠਿਵੱਚਲੱਭਣੀਹੈਤFਿਵੱਤੀਦਰ)ਨਅਤੇਿਵਆਿਖਆਨੂੰਲਾਗੂਪੂਰਤੀਤਕਨਾਲੋਜੀਇੱਕੋਤਰੰਗਲੰਬਾਈ 'ਤੇਹੋਣੀਚਾਹੀਦੀਹੈ। 6. ਐਸ. 245ਡੀਦੇ ਮਕੈਿਨਕਸ ਿਵੱਚ ਇਹ ਿਵਵਸਥਾ ਕੀਤੀ ਗਈ ਹੈ ਿਕ ਿਨਪਟਾਰੇ ਲਈ ਅਰਜ਼ੀ, ਜਦ= ਦਾਇਰ ਕੀਤੀ ਜਾਂਦੀ ਹੈ, ਤਾਂ ਿਰਪੋਰਟ ਲਈ ਕਿਮਸ਼ਨਰ ਨੂੰ ਭੇਜੀ ਜਾਵੇਗੀ, ਅਤੇ ਅਿਜਹੀ ਿਰਪੋਰਟ ਿਵੱਚ ਸ਼ਾਮਲ ਸਮੱਗਰੀ ਦੇ ਅਧਾਰ 'ਤੇ ਹੀ ਸੈਟਲਮEਟ ਕਿਮਸ਼ਨ ਅਰਜ਼ੀ ਨੂੰ ਅੱਗੇ ਵਧਾਉਣ ਜਾਂ ਰੱਦ ਕਰਨ ਦੀ ਆਿਗਆ ਦੇ ਸਕਦਾ ਹੈ। ਿਕਸੇ ਅਰਜ਼ੀ ਨੂੰ ਰੱਦ ਕਰਨਾ ਰਾਹਤ ਤ= ਿਸੱਧੇ ਤੌਰ 'ਤੇ ਇਨਕਾਰ ਕਰਨਾ ਹੈ ਅਤੇ ਿਬਨੈਕਾਰ ਨੂੰ ਮਾੜਾ ਪMਭਾਵਤ ਕਰਦਾ ਹੈ। ਇਸ ਲਈ ਇਹ ਪMਦਾਨ ਕੀਤਾ ਿਗਆ ਹੈ ਿਕ ਿਕਸੇ ਅਰਜ਼ੀ ਨੂੰ ਉਦ= ਤੱਕ ਰੱਦ ਨਹੀਂ ਕੀਤਾ ਜਾਵੇਗਾ ਜਦ= ਤੱਕ ਿਬਨੈਕਾਰ ਨੂੰ ਸੁਣਨ ਦਾ ਮੌਕਾ ਨਹੀਂ ਿਦੱਤਾ ਜਾਂਦਾ। ਇਸ ਲਈ ਸੈਟਲਮEਟ ਕਿਮਸ਼ਨ ਦੇ ਸਾਹਮਣੇ ਿਬਨੈਕਾਰ ਆਪਣੀ ਰਚਨਾ ਲਈ ਅਰਜ਼ੀ ਰੱਦ ਕਰਨ ਤ= ਪਿਹਲਾਂ ਸੁਣਵਾਈ ਦਾ ਹੱਕਦਾਰ ਹੈ। Case: COMMISSIONER OF INCOME TAX (CENTRAL) CALCUTTA versus B. N. BHATTACHARJEE & ANR. [[1979] 3 S.C.R. 1133] (1979) AIHT ATTA: (PAT), KTH to Vato Aavarral Ate sey | {Commissioner of Income Tax (Central); ‘Calcutta B. N. Bhattacharjee and another]|(4 #B, 1979) . (amenfaaft ato arco gem aeae aie dto gto graTgTaz) : artaiant245-7 afafran, (1)—‘araae 1961—aretsifraret’ 245-m afieafta—gae (x), aafoaWATT MART ATH TaySalas MAI (atte) awazapataie afree-& fe araat are. arate rater sifsart vftaa TeaFantAafeagg aRl ey Tet AT — reat aah, 1961—aret 245-0, 11a TT S— aaa % fag ater feat wrat—ead oa fe aaa |ex frat HIG, HATH FAAS Si THAT A—FA:-_- AAT TAwar ag fat & ander BA wt eqaeaat aiget at fafaragmay aat1 araat afar, 1961—aret 245-3(1), egw TATwaar (7)—faaaa—oraer & ant aver far mt &fag frat are acts at afteata at feat atat—eza ATTeT aege aaata fag at & faq seata at feat adBCAT =| adfagra, 1950—agz=dz 136—afefaaten sata &fana & faeg aita—agete 136 at aa aeafee facaa@ ate sae geta feat arnfracr at aa at faaTAT SI | ~ | | : d , a | oe y / | 4 | y ( a ie.) ) atet afafaan, 1961—ate 245-q (1), fedtaTUGH—ARMAT BTATNT TT AAT GTA TY arse st aferat fare & fara are asa vet feat at awat|rere wa gat eraeret at MT Ts TATA TM BTRETT HTT“aarate aferarhtat FT sat oe a TAT 30 ae Vay afragieTfaa 1 $4 IT 1962-63 & Are 1972-73 & adeFX faateny afet a ats at whea care TT Ga HT are faa faa aar ag60 are & wt sarer frame fraeé warar1973-74arefaatcor“ag & far wary 35 ara aaa ah atea care aiaaaaa‘Ua we alet aft ate te ar F afeftaa at ara 277 F altaahaa ware me|gersi-fratfatFB geen cat eqedtacy3a & fie gad ag odte atar at fe araar sah fees adt orearfrog araat afeard + sae ganar at afer ae fear 1 fraifedtfara can & aferdita fag art ot aeree ayaat (adh) Fgaa atta ciga at frre cforrmeres fait ara aad 10 aeSIU HA St TE| aaese fratfedt aar arta: afawer faurr sal+ qaqat afrpcy (atta) & fafaeaal & fears atta area at‘ea atta & afta ter S akera seared at ag gett fe ag eracartaaya 8 aA ara ae att afencyHF oT a adhe at TE at‘Ba Sts st waif sa Rata as afiaTaayl oh att F atxdary ave F art F araat a af vast arg aret a wzaeaaa a difsa ar gafae sat ag ofa amar fe earataa AFATT MTT BTA FH TAT TT TAAtAT HH Araet at aifagas frvera, alaife sa ge ara at ara et fe afe qaear aaags at ag aTorem| at ofefeafarat F ag aeara XIX A & aeita aged % aaaBray at| Sat TAY 12 aeikert Ht arcs aa BY ara Hal ArT A aw7sat Rela ceaegT HT TNS F UH Aer a ag fader fear fie TS F azgreat ar are fe ag faatr & aeag qaurfeat at ag free 2 feaBART TWA ATTHT TAT ata FT amg AAgary, afar 4adit satel a afta fear aar ara fear aalfe a aga ae at aeef ata FT FT THT aTZaT F are AralaT alata F faferarat arate feat aaife sah fare F oa afernfear orca aet ettwi eas aaa wey fates ararc at & fas aren st sak a ai 1096 | sewer arate frie afer [1980] 2 gH fito Io oT andt ati araFt ag eftentr aqarar fe faaeg ar fragatlaret at ga ara & fates acar é fe ae arate at RATT TTarat He 1 Vat feafaal Fada? F seaae earataay ® agarais BRT Hyaitat HY ATT HA gu, . afafratica—ag ata ara ate a mate fe arate atteapraea, aiter sifrare sel &, fra afer a ohefir ® waz,mg feat gt Gar &, araat afeard ate aarss argaa (atte)att ara ate Zl ae, wa fe fewer ara ae atte afeaa”wat eT saat sae ag ast ser ot aear 8 fe ae aTaaraqrane fart & amet afta J1 (Ter 23) vats oe agHett weFs TT eGR sR fatter & ara qf.fratonat Hater ar face Har & 1 ate ‘arte wear’ Waal BYata at carat et a afaatiag att % ara F gar grea afeaamea Hare aT AAT ET MATA BT TE He Sar) afeomeTETatta aarfaater att atea atit ot tar at & art atta a wearHT BT at Tar fe sty Hy at feard a fear 2 ea aateaqet arTAIT FLAT1 saeey ay fagag aatF ata fafr va arat aafaaraar eat @ at wrqa seer at amt gard & 1 (Fer 44) Case: COMMISSIONER OF INCOME TAX (CENTRAL) CALCUTTA versus B. N. BHATTACHARJEE & ANR. [[1979] 3 S.C.R. 1133] (1979) 7. ਧਾਰਾ 245 ਡੀ (1) ਦੇਪਿਹਲੇਪ>ਾਵਧਾਨਿਵੱਚ)ਾਮਲਿਨਰਪੱਖਖੇਡਦਾਿਨਯਮਕਿਮ)ਨਨੂੰਰੱਦਕਰਨਤQਪਿਹਲFਿਬਨb ਕਾਰਦੀਗੱਲਸੁਣਨਲਈਮਜਬੂਰਕਰਦਾਹੈ।ਿਕਸੇਿਵ)ੇ)ਿਵਵਸਥਾਤQਇਲਾਵਾ, ਿਕਸੇਵੀਿਧਰਨੂੰਉਸਦੀਗੱਲਸੁਣੇਿਬਨFਠU ਸਨਾਪਹੁੰਚਾਉਣਾਕਾਨੂੰਨੀਤੌਰ 'ਤੇਉਿਚਤਖੇਡਹੈਜਦQਤੱਕਿਕਐਕਟਇਸਨੂੰਸਪੱ)ਟਤੌਰ 'ਤੇਬਾਹਰਨਹ\ਕਰਦਾ।ਿਕਸੇਪਟੀ)ਨਕਰਤਾਨੂੰਸੁਣਨਨਾਲਕੁਝਵੀਗੁੰਮਨਹ\ਹੁੰਦਾਿਜਸਦੀਿਨਪਟਾਰੇਲਈਅਰਜ਼ੀਰੱਦਕੀਤੀਜਾਰਹੀਹੈ, ਅਤੇਅਿਧਆਇ 19 ਦੀਭਾਵਨਾਿਵੱਚਅਰਜ਼ੀਨੂੰਸਹੀਢੰਗਨਾਲਪ>ਿਕਿਰਆਕਰਨਿਵੱਚਅਿਜਹੀਸੁਣਵਾਈਦੁਆਰਾਬਹੁਤਕੁਝਪ>ਾਪਤਕੀਤਾਜਾਸਕਦਾਹੈ।ਧਾਰਾ 245 ਡੀ (1) ਕੁਦਰਤੀਿਨਆਂਨੂੰਨਕਾਰਦੀਨਹ\ਹੈ, ਅਤੇਆਡੀਅਲਟਰਮਪਾਰਟਮਦੇਿਨਯਮਨੂੰਸਪੱ)ਟਤੌਰ 'ਤੇਬਾਹਰਕੱਢਣਦੀਅਣਹQਦਿਵੱਚ, ਇਹਸੱਚਮੁੱਚਬੁਿਨਆਦੀਹੈਿਕਕੋਈਵੀਆਦਮੀਇਸਦੇਉਲਟਿਦਖਾਉਣਦੇਮੌਕੇਤQਿਬਨFਕਾਰਵਾਈਦੁਆਰਾਪੱਖਪਾਤਨਹ\ਕਰਦਾ. ਕਾਨੂੰਨਕੁਦਰਤੀਿਨਆਂਦੇਹੱਕਿਵੱਚਝੁਕਦਾਹੈਿਜੱਥੇਕਾਨੂੰਨੀਦਖਲਅੰਦਾਜ਼ੀਇਸਦੀਮਨਾਹੀਨਹ\ਕਰਦੀ।ਮਿਹੰਦਰਿਸੰਘਿਗੱਲ ਬਨਾਮਮੁੱਖਚੋਣਕਿਮ)ਨਰ, [1978] 1 ਐਸਸੀਸੀ 4; ਮੇਨਕਾਗFਧੀਬਨਾਮਭਾਰਤਸੰਘ, [1978] 1 ਐਸਸੀਸੀ 248; ਦਾਹਵਾਲਾਿਦੱਤਾਿਗਆਹੈ। ਇਸ ਮਾਮਲੇ 'ਚਸੈਟਲਮCਟਕਿਮ)ਨਨUਪਿਹਲੀਵਾਰਅਰਜ਼ੀਰੱਦਕਰਿਦੱਤੀਿਕ]ਿਕਇਨਕਮਟੈਕਸਕਿਮ)ਨਰਨUਇਸ 'ਤੇਇਤਰਾਜ਼ਜਤਾਇਆਸੀ।ਧਾਰਾ 245 ਡੀ (1) ਦੇਪਿਹਲੇਪ>ਾਵਧਾਨਿਵੱਚ)ਾਮਲਿਨਰਪੱਖਖੇਡਦਾਿਨਯਮਕਿਮ)ਨਨੂੰਰੱਦਕਰਨਤQਪਿਹਲFਿਬਨb ਕਾਰਦੀਗੱਲਸੁਣਨਲਈਮਜਬੂਰਕਰਦਾਹੈ।ਇਸਲਈਸੈਟਲਮCਟਕਿਮ)ਨਦੇਦੁਬਾਰਾਸੁਣਵਾਈਕਰਨਅਤੇਨਵ+ਆਦੇ)ਪਾਸਕਰਨਦੇਫੈਸਲੇਨੂੰਗੈਰ-ਕਾਨੂੰਨੀਨਹ\ਿਕਹਾਜਾਸਕਦਾ। 8. ਧਾਰਾ 245 ਡੀ (1) ਦਾਦੂਜਾਪ>ਾਵਧਾਨਲਿਹਜ਼ੇਅਤੇਆਯਾਤਿਵੱਚਲਾਜ਼ਮੀਹੈ, ਿਕ]ਿਕਇਹਲਾਜ਼ਮੀਕਰਦਾਹੈਿਕਉਪ-ਧਾਰਾਦੇਤਿਹਤਅਰਜ਼ੀ 'ਤੇਕਾਰਵਾਈਨਹ\ਕੀਤੀਜਾਵੇਗੀਜੇਕਿਮ)ਨਰਇਸਆਧਾਰ 'ਤੇਅਰਜ਼ੀ 'ਤੇਕਾਰਵਾਈਕਰਨ 'ਤੇਇਤਰਾਜ਼ਕਰਦਾਹੈਿਕਿਬਨb ਕਾਰਵੱਲQਆਮਦਨਦੇਵੇਰਿਵਆਂਨੂੰਲੁਕਾਉਣਾਜFਿਕਸੇਟੈਕਸਤQਬਚਣਲਈਉਸਦੁਆਰਾਧੋਖਾਧੜੀਕਰਨਾਸਥਾਪਤਕੀਤਾਿਗਆਹੈਜFਿਕਸੇਆਮਦਨਟੈਕਸਦੁਆਰਾਸਥਾਪਤਕੀਤੇਜਾਣਦੀਸੰਭਾਵਨਾਹੈਕੇਸਦੇਸਬੰਧਿਵੱਚਅਥਾਰਟੀ।ਇਹਮੰਨਣਿਵੱਚਥੋੜRੀਮੁ)ਕਲਹੈਿਕਕਿਮ)ਨਰਦੁਆਰਾਰੱਦਕੀਤੇਜਾਣਤQਬਾਅਦਿਨਪਟਾਰੇਲਈਅਰਜ਼ੀਨੂੰਅੱਗੇਨਹ\ਵਧਾਇਆਜਾਸਕਦਾ।ਕਿਮ)ਨਰਦਾਵੀਟੋਅਰਜ਼ੀਦਾਵਾਟਰਲੂਸੀ। 9. ਧਾਰਾ 245 ਐਚਜਨਤਕਿਹੱਤਅਤੇਜਨਤਕਨb ਿਤਕਤਾਦੇਨਜ਼ਰੀਏਤQਬਹੁਤਮਹੱਤਵਪੂਰਨਹੈ, ਿਕ]ਿਕਇਹਿਚੱਟੇਕਾਲਰਅਪਰਾਧੀਆਂਨੂੰਅਪਰਾਿਧਕਮੁਕੱਦਮੇਚਲਾਉਣਦੇਿਵਰੁੱਧਟੀਕਾਲਗਾ]ਦੀਹੈਅਤੇਬੇਈਮਾਨਹਾਲਾਤFਿਵੱਚ, ਿਭ>)ਟਾਚਾਰਲਈਇੱਕ)ੱਕੀਸਾਧਨਬਣਜFਦੀਹੈ।ਜੁਰਮਾਨUਦੇਬਰਾਬਰਮੁਦਰਾਦੇਣਦਾਰੀਦੀਸੰਭਾਵਨਾਤQਵੱਧਦੁਖਦਾਈਜੇਲRਦੀਸਜ਼ਾਦਾਡਰਹੈਿਜਸਬਾਰੇਟੈਕਸਚੋਰੀਕਰਨਵਾਲਾਕਾਰੋਬਾਰੀਿਚੰਤਤਹੁੰਦਾਹੈ।ਅਤੇਜੇਉਹਅਪਰਾਿਧਕਮੁਕੱਦਮੇਅਤੇਕੈਦਦੀਸਜ਼ਾਤQਆਜ਼ਾਦੀਪ>ਾਪਤਕਰਸਕਦਾਹੈ, ਤFਉਹਕਿਮ)ਨਨਾਲਸਮਝੌਤਾਕਰਸਕਦਾਹੈਅਤੇਇਸਲਈ, ਉਨR FਲੋਕF 'ਤੇਦੋ)ਲਗਾਉਣਦੀਕੋਿ))ਕਰਸਕਦਾਹੈਜੋਿਵਭਾਗੀਅਹੁਿਦਆਂਨੂੰਦੂਰ-ਦੁਰਾਡੇਕੰਟਰੋਲਕਰਦੇਹਨ, ਿਜਨR FਦੇਵੀਟੋਜFਹਰੀਝੰਡੀਮੁਕੱਦਮੇਖੋਲRਦੇਹਨ. ਇਸਤਰRF, ਧਾਰਾ 245ਐਚ, ਜੋਕਿਮ)ਨਨੂੰ "ਇਸਐਕਟਦੇਤਿਹਤਜFਭਾਰਤੀਦੰਡ◌ਾਵਲੀਦੇਤਿਹਤਜFਿਕਸੇਹੋਰਕ+ਦਰੀਐਕਟਦੇਤਿਹਤਿਕਸੇਵੀਅਪਰਾਧਲਈਮੁਕੱਦਮਾਚਲਾਉਣਤQਛੋਟਦੇਣਦੀ)ਕਤੀਿਦੰਦੀਹੈ..." ਇੱਕਚੁੰਬਕਹੈਜੋਵੱਡੇਟੈਕਸਚੋਰੀਕਰਨਵਾਿਲਆਂਨੂੰਆਕਰਿ)ਤਕਰਦੀਹੈਅਤੇਅਿਸੱਧੇਤੌਰ 'ਤੇPਚਿਵਭਾਗੀਅਤੇਰਾਜਨੀਿਤਕਅਥਾਰਟੀਆਂਨੂੰਸੌਦੇਬਾਜ਼ੀਕਰਨਦਾਇੱਕ)ੱਕੀ)ਕਤੀਪ>ਦਾਨਕਰਦੀਹੈ। 10. ਧਾਰਾ੨੪੫ਐਮਕੁਝਿਵਅਕਤੀਆਂਨੂੰਸਮਰੱਥਬਣਾ]ਦੀਹੈਿਜਨR FਨUਅਪੀਲਿਟ>ਿਬਊਨਲਿਵੱਚਅਪੀਲਦਾਇਰਕੀਤੀਹੈਉਹਸੈਟਲਮCਟਕਿਮ)ਨਨੂੰਅਰਜ਼ੀਆਂਦੇਣਦੇਯੋਗਬਣਾ]ਦਾਹੈ।ਧਾਰਾ (ਏ) ਸੈਟਲਮCਟਕਿਮ)ਨਦੁਆਰਾਰਚਨਾਲਈਅਰਜ਼ੀਆਂਦੀ)ਰਤਵਜQਿਨਰਧਾਰਕਦੁਆਰਾਿਟ>ਿਬਊਨਲFਦੇਸਾਹਮਣੇਅਪੀਲFਵਾਪਸਲੈਣਦੇਯੋਗਬਣਾ]ਦੀਹੈ। (ਬੀ) ਕਾਨੂੰਨੀਕਲਪਨਾਦੁਆਰਾ, ਅਿਜਹੀਆਂਅਰਜ਼ੀਆਂ 'ਤੇਧਾਰਾ 245 ਸੀਅਤੇਡੀਲਾਗੂਹੁੰਦੀਹੈ, ਅਤੇ (ਸੀ) ਿਜੱਥੇਕਿਮ)ਨਦੇਸਾਹਮਣੇਕਾਰਵਾਈ 'ਤੇਿਵਚਾਰਨਹ\ਕੀਤਾਜFਦਾ, ਵਾਪਸਲਈਆਂਗਈਆਂਅਪੀਲFਨੂੰਮੁੜਸੁਰਜੀਤਕਰਨਦੀਆਿਗਆਿਦੰਦਾਹੈ, ਇਸਤਰRFਪਿਹਲFਦੀਸਿਥਤੀਬਹਾਲਕਰਦਾਹੈ. 11. ਜਾਣਬੁੱਝਕੇਿਵਆਿਖਆਕੀਤੀਗਈ, ਅਪੀਲਨੂੰਤਰਜੀਹਦੇਣਦਾਮਤਲਬਰਸਮੀਤੌਰ'ਤੇਇਸਨੂੰਦਾਇਰਕਰਨਨਾਲQਵਧੇਰੇਹੈ, ਪਰਪ>ਭਾਵ)ਾਲੀਢੰਗਨਾਲਇਸਨੂੰਅੱਗੇਵਧਾਉਣਾਹੈ. ਜੇਕੋਈਪਾਰਟੀਮੁਕਾਬਲਾ)ੁਰੂਹੋਣਤQਪਿਹਲFਿਪੱਛੇਹਟਜFਦੀਹੈ, ਤFਇਹਓਨਾਹੀਚੰਗਾਹੈਿਜੰਨਾਿਕਚੋਣਮੈਦਾਨਿਵੱਚਨਾਉਤਰਨਾ।ਆਖਰਕਾਰ, ਅਿਧਆਇ 19 ਿਨਪਟਾਰੇਨੂੰਉਤ)ਾਹਤਕਰਨਅਤੇਵਾਜਬਰਚਨਾਿਵੱਚਰੁਕਾਵਟFਦੀਿਸਰਜਣਾਵੱਲਿਤਆਰਹੈ. ਿਵਆਿਖਆਦੀਟੈਲੀਓਲੋਜੀਕਲਿਵਧੀਇਸਿਦ>)ਟੀਕੋਣਵੱਲਲੈਜFਦੀਹੈਿਕਆਈ.ਟੀ.ਓ. ਦੀਅਪੀਲਨੂੰਜਲਦੀਵਾਪਸਲੈਣਨਾਲਪ>ਾਵਧਾਨਦੀਸੀਮਾਖਤਮਹੋਗਈ। 12. ਲੰਬੇਸਮ+ਤQਚੱਲਰਹੇਮੁਕੱਦਮੇਬਾਜ਼ੀਦੇਪੱਧਰ, ਿਜੱਥੇਿਜੱਤਬੇਹੱਦਿਨਰਾ)ਾਜਨਕਅਤੇਿਵਅਰਥਹੋਸਕਦੀਹੈ, ਲਈPਚਤਾਕਤੀਕਿਮ)ਨਦੁਆਰਾਜFਚਗੱਲਬਾਤ, ਿਨਆਂਪੂਰਨਿਨਪਟਾਰੇਅਤੇਜਲਦੀਿਨਪਟਾਰੇਦੇਤਰੀਕੇਦੀਥFਲੈਣਦਾਮਕਸਦਿਸਰਫਉਨR FਕਾਰਨFਕਰਕੇਕੇਸFਨੂੰਬਾਹਰਰੱਖਣਨਾਲਪੂਰਾਨਹ\ਹੁੰਦਾਿਕਿਵਭਾਗੀਅਪੀਲFਦਾਇਰਕੀਤੀਆਂਗਈਆਂਹਨ। 13. ਧਾਰਾਦਾਸਪੱ)ਟਉਦੇ), "ਿਨਰਧਾਰਕਨੂੰਅਪੀਲਿਟ>ਿਬਊਨਲਤQਅਪੀਲਵਾਪਸਲੈਣਵਾਲਾਨਹ\ਮੰਿਨਆਜਾਵੇਗਾ," ਿਧਰFਨੂੰਪਿਹਲFਦੀਸਿਥਤੀਿਵੱਚਬਹਾਲਕਰਨਾਹੈ, ਅਤੇਿਨਰਪੱਖਤਾਨਾਲ, ਮੁਲFਕਣਕਰਤਾਦੇਤੌਰਤੇਿਵਭਾਗ 'ਤੇਲਾਗੂਹੋਣਾਚਾਹੀਦਾਹੈ. ਇਸਗੈਰ-ਪੱਖਪਾਤੀਆਯਾਤਧਾਰਾਿਵੱਚਵਾਜਬਢੰਗਨਾਲਜਾਸਕਦਾਹੈਜੇਅਸ\ਨੂੰਪਿੜRਆ"ਮੁਲFਕਣਕਰਤਾ" )ਬਦਨੂੰਿਵਆਪਕਤਰੀਕੇਨਾਲਸਮਝਦੇਹFਤFਜੋਮੁਲFਕਣਦੇਿਵ)ੇਤQਪ>ਭਾਿਵਤਸਾਰੀਆਂਿਧਰFਨੂੰ)ਾਮਲਕੀਤਾਜਾਸਕੇ।ਉਸਸਿਥਤੀਿਵੱਚ, ਧਾਰਾਦਾਮਤਲਬਇਹਹੋਸਕਦਾਹੈਿਕਮੁਲFਕਣਤQਦੁਖੀਿਕਸੇਵੀਿਵਅਕਤੀਨੂੰਅਪੀਲਿਟ>ਿਬਊਨਲਤQਅਪੀਲਵਾਪਸਨਹ\ਲਈਜਾਵੇਗੀ।ਧਾਰਾਦੇਬਰਾਬਰਅਤੇਉਦੇ)-ਮੁਖੀਿਨਰਮਾਣਦਾਮਤਲਬਹੈਿਕਕਰਦਾਤਾਨੂੰਉਸਦੀਆਂਅਪੀਲFਦੇਮਾਮਲੇਿਵੱਚਉਸੇਸਿਥਤੀਿਵੱਚਵਾਪਸਰੱਿਖਆਜਾਵੇਗਾ, ਅਤੇਜੇ, ਕਿਮ)ਨਕੋਲਜਾਣਦੀਸਹੂਲਤਲਈ, ਆਈ.ਟੀ.ਓ. ਨUਿਵਭਾਗੀਅਪੀਲFਵਾਪਸਲੈਲਈਆਂਹਨ, ਤFਕਿਮ)ਨਵੱਲQਅਰਜ਼ੀਰੱਦਕਰਨਨਾਲਮਾਲੀਆਨੂੰਨੁਕਸਾਨਨਹ\ਪਹੁੰਚੇਗਾ।ਐਕਟਸਿਕਊਰੀਨU ਿਮਨU ਮਿਵਆਪਕਆਯਾਤਦਾਿਸਧFਤਹੈਅਤੇਿਨਰਮਾਣਦਾਇੱਕਸਾਧਨਵੀਹੈ।ਇਹਗ>ੈਵਾਿਬਟ)ਾਇਦਧਾਰਾਦੇਪੁਨਰਗਠਨਦੁਆਰਾਿਕਸੇਘਾਟਦੀਪੂਰਤੀਕਰਸਕਦਾਹੈਤFਜੋਿਵਭਾਗਨੂੰਿਨਆਂਿਮਲਸਕੇ। Case: COMMISSIONER OF INCOME TAX (CENTRAL) CALCUTTA versus B. N. BHATTACHARJEE & ANR. [[1979] 3 S.C.R. 1133] (1979) ./ C Allowing the appeals D l-lELD 1. The Settlement Commission should be inhibit'ed from proceed-ing with the application of the assessee and the appeals by the assessee before the lnc·on1e Tax App'ellatc Tribunal must be revived and disposed of expedi-tiou,Jy. [1164FJ 2. The departmental appeals, having been admitted by the Commissionfr of Income Taix himself to be very weak and frivolous, should not be revived E as it \vill be only a waAte of public time <ind money. [1164G] 3. If the Department files an appeal \'Chich it drops to enable an application before the Commission, then the proviso to s. 245M(l) does not debar the motion for settlement. [1l56C] 4. Functionally speaking, Chapter XIXA in the Income1 Tax Act, 1961, enacted by the Taxa.tion Laws (Amendment) Act, 1975, engrafted in partia! F implementation of the Wanchoo Committee Report, provides for settlement of · ' huge tax disputes _and immunity from criminal proc·eedings by a Commission - L~ to be constituted by the Central Government when approached without objection from the Tax Department. [1138E] • 5. Fiscal philosophy and interpretation technology must be on the same wavelength if legislative policy is to find fulfilment in the enacted text. G [1138 HJ 6. The mechanics of s. 245D provides that the application for settlement, when filed, shall be forwarded to the Commissioner for a report and is only on the basis of the mate.rial contained in such report that the Settlement Com-mission may allow th'e application to be proceeded \vith or reject the appli· cation. To reject an application is to refuse relief outright and affects the applica'nt adversely. So it is provided "that an application shall not be re· H jected unless an opportunity has been given to the applicant of being heard .• ~ An applicant before the S'ettlement Commission is therefore entitled to a hearin'i before hi' application for composition is rejected [1146G-H] • .... • 7. The rule of fairplay incorporated in the first proviso to s. 245D(l) ·obligates the Commission to hear the applicant before reljection. EYen apart from any specific provision, it is legal fairplay not to hurt any party without heaxing him unless the Act expressly excludes it. No~ing is lost by hearing a petitioner whose application for settl'ement is being rejected and much may be gained by such hearing in properly processing the application in the spirit of Chapter XIXA. S. 245D(l) docs. not negate natural justice and in the absence of an express exclusion of the rule of audi afteram partem, it is fair, indeed fundarnental, that no man is prejudiced by action without opportunity to show to the' contrary. Law leans in favour of natural justice where statu-tory interdict does not forbid it. [1147A-D, F] Mohinder Singh Gill v. Chief Election Commissioner. [1978] 1 SCC 405; Maneka Gandhi v. Union of India, [1978] 1 SCC 248; referred to. In the instant case, the Settlement Commission in the first instance rejected the ~pplication because the Commission'er of Income Tax objected to it. The rule of fairplay incorporated in the first proviso to s. 245(1) obligates the Comn1ission to hear the applicant, before rejection. The Settlement Com-mission's decision to re-hear and pass a de novo order cannot, therefore, be .aid to be illegal. [1147E] 8. The second proviso to s. 2450(1) is compulsive in tune and import, for it mandates "that an a.pplication shall not be proceeded with under this sub-section if the Com.missioner objects to the application being proceeded with on the ground that concealment of particulars of income on the part of the applicant or perpetration of fraud by him for evading any tax .... haS' been esta.blish'cd or is likely to be establis·hed by any income tax authority, in relation to the case." There is little difficulty in holding that the application for settlement, having been rejected by the Commissioner, could not be proceed-·ed with. The veto of the Commissioner was the Waterloo of the application. [1147G-1148A, DJ Case: COMMISSIONER OF INCOME TAX (CENTRAL) CALCUTTA versus B. N. BHATTACHARJEE & ANR. [[1979] 3 S.C.R. 1133] (1979) vats oe agHett weFs TT eGR sR fatter & ara qf.fratonat Hater ar face Har & 1 ate ‘arte wear’ Waal BYata at carat et a afaatiag att % ara F gar grea afeaamea Hare aT AAT ET MATA BT TE He Sar) afeomeTETatta aarfaater att atea atit ot tar at & art atta a wearHT BT at Tar fe sty Hy at feard a fear 2 ea aateaqet arTAIT FLAT1 saeey ay fagag aatF ata fafr va arat aafaaraar eat @ at wrqa seer at amt gard & 1 (Fer 44) Gays BT aT she sao afiga aalars a ag:afusa ¢ fa fratfedt a saat adie% ofa arca setfeafave fear reat ate afe sa aT Handed Hel F far gat:aqara eg aaa ataard F faarita adtat at ama a faa & wTaraad al arate ater aaa user faria ot afte sara aasrerat| eararetaa are a feat ay arfa aét atdl ga faa arfarqat aaa & alt ag aateaaa et HI<o dle1 Was Va ag |e.aT TT FTAA HUH HAT A ger Hear gs faa fa fran s sf ara:frat at ae1 aren 253(4) at cata faaifed aren eriter at qaarat sift ot sant afiraret areserrata atfaaer BIga HATaqeas Hat1 set aH fe gpHeta: are 253(4) fafatase.aralafa & wat fraifedt at atta & gasifaa ey gaat st orftaGe ay fatat atta gaa wer ¥ fac faa ¥ afaare atTR 245-3(7) H agar at aeqa Ft ag are 245-8(7)ast ATE | | oS . P= . : .| i Od ; | - A , 4 a : ’ :i A_,_ )i po s “ |bi. x- 1097 % ofa fatiet arreo wet & ate faare at gt areal& AF gu wtSaal Tie HT Gasitfaa wet ae far art BCH ATA Teearoa fis freifeat at atte are 245-8 (7) & ata faceGar gt ama(Fa 45), ufe faa atta Gren Beats. TY aris ® ame ander mer & fag aca a at Te x aa arer 245-8(1) wrreg afrate & fare sears at faafira vat wear| (Fe 47) mg arart a aar & fa dfaart aqede 136 at az art faeqa ¢ feast afearfcar & ataz ofefaator arahr arrqifea area art & 1 feet eararera arafc are feat aay arare F orfea fag ae ar free sar avg facta, feat, ararca, avet-ae TT eee wee 136 F- dated aaéet Maya ate galawrfeaferateor & arate aitere srt ‘afeneoy’ @ 1 fire & afer at & ahacadt ser ag arar.t. goat .2 ge fi farareaa aot af gzfeat Tat BE ae 245-5 afehrateo areata. Barrer et erdarieatwi rarfae arratieat afew Fi ge aT gt ahs dt atewal ¢ fe ae oH afewem &, carat aret afeaait F caer azarcare & aferarey at marfar wear S gas meter” earfense FoT ree rete Feo H Hees saaca Haoaate areaTX wT gaa TeaT S(T 48)|- afer % ofefrater anit afer 21 arefees ger aan dat £1 (Fz 49)pS faaer atarent arear. &, a fe aarear & fare aaa i 7 gl erga % faeg faaee agara & aalfs arqal soae at ita aleatta aa ase gt oreait 1 (Far 56), ag fratteet ater tent seaTa BY GET HAFH fore foreAJA HL THAT J Al GAN Taal aera FL THar 2, feeg vaaat st are 245-4 (1) Fatt afar wear’ at ag fatesTeale & are are fasarfrare ar cate eTag BT ea& ara fararania fae faar ga afer & artH arta at aewaar| gare aa afrare Bt eatart sat feat ot awa fis arraAT FH fore fore AGATA AGT eqARTT AIT TAR F gree aray HTS aTT ari apuer WY eraiteqwT a dafsawe fears afe arma F a oreayat eraernar dtae faaea sitar atc ayy stat F ate faaar-fart WIA FT ATT Ft (TT 57) agi aa fe ate fee aad oe at faaen % faatnaa er a feenfta ww Teaerda araal F afrataal atana ae sa fafae ta Bar gtrwe orftarfcal ate a2fraifefarat & ate arfose afratsrat & art H ate gat ware SF areaaradt ¥ dart wee dareray HT Vase F aera 2 7 fe faae-after eararera Paaroe Pras A age vet we THUT1 (Fz 59) “ | aan ot way , ) —55~ | x [1937](1937) Wo ao 610:ates safeen seat fafate saraHATA Sratta fafaets(Maritime Electric Co. Ltd. Vv. GeneralDiaries Ltd.).56 fafaa atest afeafear: 1979 #t fafaa ata deat 454-465 aaa wear 7/1/20/77-818s to Has feeet feast areaTANT F TAA aATgaT (HTAHT HTT TAHT) -F ATS 9 AE, 1978aia area & faeg fate saree Aat at TE athe | aatarat a site BHIN Ceo fo tank, Fo wagatt Fo Wo aifeat erat deat 1 at site 8TEM Uo Ho Fa, feta eave, wy)ata, Gowaoata, ato atofag, CHo Farag At CHo AveT sararer ar frota cararftafe Fro arto Heo seat F featsaratfaaia go seat — Case: COMMISSIONER OF INCOME TAX (CENTRAL) CALCUTTA versus B. N. BHATTACHARJEE & ANR. [[1979] 3 S.C.R. 1133] (1979) ਤFਕਿਮ)ਨਵੱਲQਅਰਜ਼ੀਰੱਦਕਰਨਨਾਲਮਾਲੀਆਨੂੰਨੁਕਸਾਨਨਹ\ਪਹੁੰਚੇਗਾ।ਐਕਟਸਿਕਊਰੀਨU ਿਮਨU ਮਿਵਆਪਕਆਯਾਤਦਾਿਸਧFਤਹੈਅਤੇਿਨਰਮਾਣਦਾਇੱਕਸਾਧਨਵੀਹੈ।ਇਹਗ>ੈਵਾਿਬਟ)ਾਇਦਧਾਰਾਦੇਪੁਨਰਗਠਨਦੁਆਰਾਿਕਸੇਘਾਟਦੀਪੂਰਤੀਕਰਸਕਦਾਹੈਤFਜੋਿਵਭਾਗਨੂੰਿਨਆਂਿਮਲਸਕੇ। 14. ਧਾਰਾ 253 (4) ਦੀਸਕੀਮਿਨਰਧਾਰਕਦੁਆਰਾਅਪੀਲਦਾਨe ਿਟਸਪ>ਾਪਤਹੋਣ 'ਤੇਆਈ.ਟੀ.ਓ. ਦੁਆਰਾਕਰਾਸ-ਇਤਰਾਜ਼Fਦਾਮੈਮੋਰੰਡਮਦਾਇਰਕਰਨ 'ਤੇਿਵਚਾਰਕਰਦੀਹੈ।ਇਸਤQਇਲਾਵਾ, ਿਵਕਲਪਕਤੌਰ 'ਤੇ, ਿਵਭਾਗਦੇਅਿਧਕਾਰਨੂੰਧਾਰਾ 245 (7) ਿਵੱਚਪੜRਨਾਵੀਸੰਭਵਹੈਿਕਉਹਧਾਰਾ 253 (4) ਿਵੱਚਿਨਰਧਾਰਤਿਮਆਦਦੇਅੰਦਰ, ਿਨਰਧਾਰਕਦੀਅਪੀਲਦੇਮੁੜਸੁਰਜੀਤਹੋਣਦਾਨe ਿਟਸਪ>ਾਪਤਹੋਣ 'ਤੇਨਵ+ਿਸਰੇਤQਅਪੀਲਦਾਇਰਕਰਸਕਦਾਹੈ।ਇਹਧਾਰਾ245ਐਮ (7) ਦੀਭਾ)ਾਨਾਲਿਹੰਸਾਨਹ\ਕਰਦਾਅਤੇਿਵਭਾਗਨੂੰਆਪਣੀਅਪੀਲਨੂੰਮੁੜਜੀਿਵਤਕਰਨਦੇਯੋਗਬਣਾਕੇਬਰਾਬਰਰਾਹਤਪ>ਦਾਨਕਰਦਾਹੈਜਦQਟੈਕਸਦਾਤਾਦੀਅਪੀਲਧਾਰਾ 245 ਐਮ (7) ਦੇਤਿਹਤਮੁੜਜਨਮਲCਦੀਹੈ। 15. ਿਨਆਂਇਕਪ>ਿਕਿਰਆਹੱਥਜੋੜਕੇਬੇਵੱਸਨਹ\ਖੜRੀਹੁੰਦੀਪਰਜਦQਤਰਕ)ੀਲਤਾਦੇਨਜ਼ਰੀਏਨਾਲਨਵ\ਉਸਾਰੀਦੀਲੋੜਹੁੰਦੀਹੈਤFਅਰਥ◌ਾ◌ਂਨੂੰਸਮਝਣਦਾਤਰੀਕਾਿਤਆਰਕਰਦਾਹੈ। [1155C]ਸੀਫੋਰਡਕੋਰਟਅਸਟੇਟਸਿਲਮਿਟਡਬਨਾਮਅ)ਰ, [1949] 2 ਕੇਬੀ 481, ਹਵਾਲਾਿਦੱਤਾਿਗਆ. 16. ਅਿਧਆਇ 19 ਦਾਅਸਾਧਾਰਣਅਿਧਐਨਕਰਨਨਾਲਸਮਝਦਾਰਅੱਖਯਕੀਨਹੋਜFਦਾਨੂੰਹੈਿਕਸੈਟਲਮCਟਕਿਮ)ਨਬਹੁਤਸਾਰੀਆਂ)ਕਤੀਆਂਦੀਵਰਤQਕਰਦਾਹੈਜੋਇਸਦੇਸਾਹਮਣੇਿਧਰFਦੇਅਿਧਕਾਰFਨੂੰਪ>ਭਾਿਵਤਕਰਦੀਆਂਹਨ, ਅਤੇਇਸਨੂੰਮੁਕੱਦਮਾਚਲਾਉਣਅਤੇਜੁਰਮਾਨUਤQਛੋਟਦੇਣ, ਿਕਸੇਵੀਮਾਮਿਲਆਂਦੀਜFਚਕਰਨਅਤੇਆਪਣੇਆਦੇ)FਜFਿਨਪਟਾਰੇਬਾਰੇਿਨਰਣਾਇਕਤਾਦਾਅਨੰਦਲੈਣਦੀਆਂ)ਕਤੀਆਂਿਦੰਦੀਆਂਹਨ।ਧਾਰਾ੨੪੫ਐਲਸੈਟਲਮCਟਕਿਮ)ਨਦੇਸਾਹਮਣੇਸਾਰੀਆਂਕਾਰਵਾਈਆਂਨੂੰਿਨਆਂਇਕਕਾਰਵਾਈਐਲਾਨਦੀਹੈ।ਇਸਲਈਸੈਟਲਮCਟਕਿਮ)ਨਇੱਕਿਟ>ਿਬਊਨਲਹੈ।ਐਸੋਸੀਏਿਟਡਸੀਮCਟਕੰਪਨੀਜ਼ਿਲਮਿਟਡ।ਬਨਾਮਪੀਐਨ)ਰਮਾਅਤੇਇੱਕਹੋਰ [1962] 2 ਸੁਪਰੀਮਕੋਰਟਦੀਿਰਪੋਰਟ 266; ਦਾਹਵਾਲਾਿਦੱਤਾਿਗਆਹੈ। 17. ਕਿਮ)ਨਰਦਾਜਨਤਕਮਾਲਫਰਜ਼ਹੈਅਤੇਇਸਤQਵੀਗੱਲਇਹਹੈਪ>ਤੀਮਹੱਤਵਪੂਰਣਿਕਉਹਿਕਸੇਵੀਟੈਕਸਦਾਤਾ 'ਤੇਇਤਰਾਜ਼ਕਰੇਜੋਆਮਦਨਲੁਕਾਉਣਜFਧੋਖਾਧੜੀਕਰਨਦੇਰੂਪਿਵੱਚਗੰਭੀਰਅਪਰਾਿਧਕਿਵਵਹਾਰਦਾਦੋ)ੀਹੈ, ਚੈਪਟਰ 19 ਦੀਵਰਤQਕਰਕੇਇਸਤQਬਚਜFਦਾਹੈ।ਇਸਜਨਤਕਨੀਤੀਦੀਗੰਭੀਰਤਾਨੂੰਧਾਰਾ 245ਡੀ (1) ਦੇਦੂਜੇਪ>ਾਵਧਾਨਦੀ ਿਵਆਿਖਆਤਮਕਨਰਮਤਾਦੁਆਰਾਕਮਜ਼ੋਰਨਹ\ਕੀਤਾਜਾਸਕਦਾ।ਇਸਵੀਟੋ)ਕਤੀਦੀਲਾਜ਼ਮੀਪ>ਿਕਰਤੀਨੂੰਖਤਮਕਰਨਾਵFਚੂਕਮੇਟੀਦੀਆਂਉਮੀਦFਨੂੰਤੋੜਨਾਹੈਅਤੇਕਾਨੂੰਨਦੇ)ਾਸਨਨੂੰਤਬਾਹਕਰਨਦੇਬਰਾਬਰਹੈ, ਿਜਸਦਾਇਕਅਿਨfਖੜਵFਅੰਗਇਹਹੈਿਕਕਾਨੂੰਨਵੱਡੇਅਪਰਾਧੀਨੂੰਿਢੱਲਨਹ\ਦੇਵੇਗਾ। ਧਾਰਾ 245 ਡੀ, ਦੂਜੇਪ>ਾਵਧਾਨਦੁਆਰਾ, ਆਮਦਨਕਰਕਿਮ)ਨਰਦਾਜਨਤਕਫਰਜ਼ਬਣਦੀਹੈਿਕਉਹਟੈਕਸਦਾਤਾਦੀਅਰਜ਼ੀਿਵੱਚਕੀਤੇਗਏਕੇਸਦੀਰੌ)ਨੀਿਵੱਚਿਵਚਾਰਕਰੇਿਕਕੀ "ਿਬਨb ਕਾਰਵੱਲQਆਮਦਨਦੇਵੇਰਿਵਆਂਨੂੰਲੁਕਾਉਣਾਜFਭਾਰਤੀਆਮਦਨਟੈਕਸਐਕਟਦੇਤਿਹਤਿਕਸੇਟੈਕਸਜFਹੋਰਵਸੂਲੀਯੋਗਜFਅਯੋਗਰਕਮਤQਬਚਣਲਈਉਸਦੁਆਰਾਧੋਖਾਧੜੀਕਰਨਾ, 1922 (1922 ਦਾ 11) ਜFਇਸਐਕਟਦੇਤਿਹਤ, ਇਸਕੇਸਦੇਸਬੰਧਿਵੱਚਿਕਸੇਵੀਇਨਕਮਟੈਕਸਅਥਾਰਟੀਦੁਆਰਾਸਥਾਪਤਕੀਤਾਿਗਆਹੈਜFਸਥਾਪਤਕੀਤੇਜਾਣਦੀਸੰਭਾਵਨਾਹੈ, ਅਤੇਗੰਭੀਰਆਰਿਥਕਅਪਰਾਧFਦੇਦੋ)ੀਮੈਕਰੋ-ਅਪਰਾਧੀਆਂਨੂੰਭੱਜਣਤQਰੋਕਣਲਈਆਪਣੀਵੀਟੋ)ਕਤੀਦੀਵਰਤQਕਰਦਾਹੈ।ਉਹਇਸਹੁਕਮ 'ਤੇਪਿਹਲFਸੌਦੇਬਾਜ਼ੀਨਹ\ਕਰਸਕਦਾਜFਉਮੀਦਿਵੱਚਕਾਨੂੰਨੀਆਦੇ)ਨਹ\ਦੇਸਕਦਾ।ਉਹਿਨਰਧਾਰਕਦੇਸਮਝੌਤੇਦਾਮਤਾਦਾਇਰਕਰਨਦੀਇਜਾਜ਼ਤਦੇਸਕਦਾਹੈਜFਸਹਾਇਤਾਵੀਕਰਸਕਦਾਹੈ, ਪਰਜਦQਕਿਮ)ਨਉਸਨੂੰਧਾਰਾ245 ਡੀ (1) ਤਿਹਤਸੂਿਚਤਕਰਦਾਹੈ, ਤFਉਹਕਾਨੂੰਨੀਗੰਭੀਰਤਾਨਾਲਆਪਣੇਿਵਵੇਕਦੀਵਰਤQਕਰੇਗਾ।ਉਹਕਾਨੂੰਨੀਟਰੱਸਟਨਾਲਧੋਖਾਕੀਤੇਿਬਨFਇਸ)ਕਤੀ 'ਤੇ 'ਸੌਦਾ' ਨਹ\ਕਰਸਕਦਾ।ਇਹਦਲੀਲਿਕਇਨਕਮਟੈਕਸਕਿਮ)ਨਰਨUਿਵਵਹਾਰਅਤੇਸਮਝਦੇਆਧਾਰ 'ਤੇਇਤਰਾਜ਼ਕਰਨਲਈਆਪਣੀਕਾਨੂੰਨੀਿਜ਼ੰਮੇਵਾਰੀਨੂੰ 'ਅਸਥਾਈਤੌਰ 'ਤੇਿਗਰਵੀ' ਰੱਖਿਦੱਤਾਹੈ, ਜੇਕੇਸਇਸਤਰRFਦੇਇਤਰਾਜ਼ਦਾਹੱਕਦਾਰਹੈਤFਇਸਨੂੰਰੱਦਕੀਤਾਜਾਣਾਚਾਹੀਦਾਹੈ।ਐਸਟੋਪੇਲਿਫਰਅ)ਲੀਲਅਤੇਅ)ੁੱਭਦੋਵ+ਹੈ, ਅਤੇਿਵਵੇਕਿਭ>)ਟਾਚਾਰਦਾਦਰਵਾਜ਼ਾਹੈ. 18. ਤੁਰੰਤਕੇਸਿਵੱਚ, ਸੀਆਈਟੀਨUਅਪੀਲFਵਾਪਸਲੈਲਈਆਂ, ਪਰਇਹਸਹੀਨਹ\ਹੈਿਕਉਸਨUਮੁਲFਕਣਕਰਤਾਨੂੰਆਪਣੇਫਾਇਦੇਲਈਕੁਝਕਰਨਦੀਿਵਵਸਥਾਦੇਨਾਲਇੱਕਖਾਸਤਰੀਕੇਨਾਲਕੰਮਕਰਨਲਈਬੇਨਤੀਕੀਤੀ, ਿਜਸਦੇਨਤੀਜੇਵਜQਮੁਲFਕਣਕਰਤਾਨUਆਪਣੀਆਂਅਪੀਲFਵਾਪਸਲੈਕੇਆਪਣੇਪੱਖਪਾਤਨਾਲਕੰਮਕੀਤਾ।ਉਸਦੀਆਂਅਪੀਲFਵਾਪਸਲੈਣਦਾਫੈਸਲਾਉਸਨUਸੁਤੰਤਰਤੌਰ 'ਤੇਿਲਆਸੀਤFਜੋਉਹਕਿਮ)ਨਕੋਲਜਾਸਕੇ।ਇਸਤQਬਾਅਦ, ਉਸਨUਿਵਭਾਗਨੂੰਆਪਣੀਆਂਅਪੀਲFਵਾਪਸਲੈਣਲਈਿਕਹਾਤFਜੋਉਹਕਿਮ)ਨਨੂੰਅਰਜ਼ੀਦੇਣਦਾਅਿਧਕਾਰਦੇਸਕੇ।ਐਸਟੋਪੇਲਦੇਿਸਧFਤਨੂੰਲਾਗੂਕਰਨਨੂੰਿਨਯੰਤਿਰਤਕਰਨਵਾਲੇਕੈਨਨਵਰਤਮਾਨਵਰਗੀਸਿਥਤੀਿਵੱਚਇਸਦੇਿਵਸਥਾਰਦੇਉਲਟਹਨ. ਐਸਟੋਪੇਲਦੀਪਟੀਲ, ਿਜਸਨੂੰਕਿਮ)ਨ 19. ਦਾਸਮਰਥਨਿਮਿਲਆਹੈ, ਨੂੰਇਸਲਈਰੱਦਕੀਤਾਜਾਣਾਚਾਹੀਦਾਹੈ. ਸੀ.ਆਈ.ਟੀ. ਦੁਆਰਾਉਠਾਇਆਿਗਆਇਤਰਾਜ਼ਕਿਮ)ਨਦੇਅਿਧਕਾਰਖੇਤਰ 'ਤੇਇੱਕ)ਕਤੀ)ਾਲੀਦਖਲਹੈ। 20. ਕਾਨੂੰਨਦੀਨੀਤੀ, ਿਜਵ+ਿਕਅਿਧਆਇ 19 ਿਵੱਚਖੁਲਾਸਾਕੀਤਾਿਗਆਹੈ, ਸੈਟਲਮCਟਕਿਮ)ਨਕੋਲਪਹੁੰਚਕਰਕੇਅਪਰਾਿਧਕਗਤੀਿਵਧੀਆਂਿਵੱਚ)ਾਮਲਵੱਡੇਟੈਕਸਚੋਰੀਕਰਨਵਾਿਲਆਂਲਈਬਚਾਅਪਨਾਹਗਾਹਪ>ਦਾਨਕਰਨਾਨਹ\ਹੈ।ਸੈਟਲਮCਟਕਿਮ)ਨਿਨ)ਚਤਤੌਰ 'ਤੇਰਾ)ਟਰਦੀਦੌਲਤ 'ਤੇਆਰਿਥਕਅਪਰਾਧFਦੀਗੰਭੀਰਤਾਦਾਨe ਿਟਸਲਵੇਗਾ, ਿਜਸ 'ਤੇਵFਚੂਕਮੇਟੀਨUਜ਼ੋਰਿਦੱਤਾਹੈ, ਅਤੇਅਪਰਾਿਧਕਮੁਕੱਦਮੇਚਲਾਉਣਦੇਿਵਰੁੱਧਟੀਕਾਕਰਨਦੀਆਪਣੀ)ਕਤੀਦੀਵਰਤQਿਸਰਫਥੋੜRੀਿਜਹੀਅਤੇਯੋਗਮਾਮਿਲਆਂਿਵੱਚਕਰੇਗਾ; ਨਹ\ਤF, ਅਿਜਹੇਆਦੇ)ਕਮਜ਼ੋਰਹੋਸਕਦੇਹਨਜੇਸਹੀਢੰਗਨਾਲਚੁਣੌਤੀਿਦੱਤੀਜFਦੀਹੈ. ਿਸਵਲਅਪੀਲੀਅਿਧਕਾਰਖੇਤਰ: 1979 ਦਾਿਸਵਲਅਪੀਲਨੰਬਰ 454-465।ਸੈਟਲਮCਟਕਿਮ)ਨਰ(ਆਈ.ਟੀ. ਅਤੇਡਬਲਯੂ.ਟੀ.), ਭਾਰਤਸਰਕਾਰ, ਨਵ\ਿਦੱਲੀਦੇ 9-5-1978 ਦੇਆਦੇ)ਤQਿਵ)ੇ)ਛੁੱਟੀਦੁਆਰਾਅਪੀਲ, ਅਰਜ਼ੀਨੰਬਰ 7/1120-77-11 ਿਵੱਚ। Case: COMMISSIONER OF INCOME TAX (CENTRAL) CALCUTTA versus B. N. BHATTACHARJEE & ANR. [[1979] 3 S.C.R. 1133] (1979) [1147G-1148A, DJ 9. Section 245H is of great moment from the angle of public interest and public morals at it immunises white collar offenders again&t criminal prosecu-tions and, in unscrupulous circumstances, becomes a suspect instru1nent of negotiable corruption. More than the prospect of monetary liability and mounting penalty is the dread of traumatic prison tenancy that a tax-dodging tycoon is worried about. And if he can purchase freedom from criminal prosecution and incarceratory sentence he maiy settle with the Commission. and towards this end, try to lay those who remotely control the departmental echelons whose veto or green signal, opens the prosecutions. Thus, s. 245H, which clothes the Commission with the power to grant immunity from prose-·cution for "any offence under this Act or under the Indian Penal Code or under any other Central Act .... " is a magnet which attract3 large ta.x-dodgers and offers, indirectly an opportunity to the highest departmental and political authorities a suspect poWer to barga.in. [1150.C-E] 10. Section 245M 'enables certain persons who ha.ve filed appeals to the Appe1late Tribunal to make applications to the Settlement Commission. Tue section (a) enables withdrawal of appeals before tribunals by assessee as con-·dition prec'edent to applications for composition by the Settlement Com-mission. (b) applies, by a legal fiction, Section 245C and D to such applications, and (c) where the proceedings before the Commission is not entertained -allows revival of the withdra-wn appeals thus restoring th'e Status quo ante'. A B c D E F G H A The proviso to &. 245M(l) places an embargo on the right of the assessee to move the Commission where· the income tax officer has preferred an appeal under sub-s.(2) of s. 253 against the order to which the assessee's appeal relates. The proviso interdicts entertainment of a settlement application if departmental appeals are filed. [l 150F, 1151G, 1152C, !153F] 11. Purposefully interpreted preferring an appeal means. more tha.n formally filing it but effectively pur.Yuing it. If a party retreats before the contest begins it is as good as not having entered the fray. After all, Chapter XIXA is geared to pron1otion of settlernent and creation of road-blocs in reasonable composition. The teleok~gical method of interpretation leads to the view that early withdrawal of the LT.O's appeal removed the bar of the proviso. B [1153C-D] 12. The purpose of substituting the method of inves.tigativc negotiation, just scttletnent and ea.rly exigibility by a high powered Commission for a tier-upon-tier of long protract"ed litigation, where victory may be phyrrhic and futile, is ill-served by keeping out cases solely for the reasons that departmental appeals have been filed. [1153H-1154A] c 13. 'fhe obvious object of the clause, "the assessee shall not be deemed to have withdrawn the a.ppeal from the appellate tribunal," is to restore the parties to .status quo ante, and in fairness, must apply to the Department as D to the assesse'e. This non-discriminatory import can be reaoonably read into the clause if we construe th'e expression "the assessee in a. wider way so as to include all parties affected by the subject matter of the asressment. In that case, the clause may mean that no one who is aggrieved by the assessment shall be deemed to have withdrawn th'e aippeal from the appellate tribunal." An equitable and purpose oriented construction of the clause means that the assessee will be put back in the s-ame position vis-a-vis his app'eals and if, to E facilitate his moving the Comm.is.5ion the I.T.O. has withdrawn the depart-mental appeals, the Commission's rejection of the application shall not pre-judice the R~venue. Actus curie neminem gravabit is the principle of wider import and is a tool of construction too. This perhaps may be making up for a lacuna. by a res-tructuring of the clause so as to work out justice to the Department. [1154E-G] Case: COMMISSIONER OF INCOME TAX (CENTRAL) CALCUTTA versus B. N. BHATTACHARJEE & ANR. [[1979] 3 S.C.R. 1133] (1979) fafaa atest afeafear: 1979 #t fafaa ata deat 454-465 aaa wear 7/1/20/77-818s to Has feeet feast areaTANT F TAA aATgaT (HTAHT HTT TAHT) -F ATS 9 AE, 1978aia area & faeg fate saree Aat at TE athe | aatarat a site BHIN Ceo fo tank, Fo wagatt Fo Wo aifeat erat deat 1 at site 8TEM Uo Ho Fa, feta eave, wy)ata, Gowaoata, ato atofag, CHo Farag At CHo AveT sararer ar frota cararftafe Fro arto Heo seat F featsaratfaaia go seat — aq rararaa at aaa afafian, 1961 % ar ag adtaaeqra (sera 19%)at fe seersfaft (aaa) afiiray1975 ere afafrafia fear var ar, tar frat fearfrare arageftate & 8 ar & farrar wx arfaca weqee slat & ate feast afterarrafara Nearer get s, aetar aged rer few we ofaaren & fares aranx argan (Fala) HaHa are sl Ts ga ataFY eqer Heat F1 earagrfes efte 8, a aera 4, aT fe ataafateat feqté et arfre ea & aratirad wet % far ast war ar, wrtacaraedt fearel F anata F fav ate ta ary are Tt faHetla Tut aa afer Hed = wa fe we fants at ae a aaararg Hare dt arate adi at wal @, atften araarfeat & seateray % fac srara feat watei ae sa faarawer ata vx aferustaan farerrar are Tewarel Bl sora se arairag w-aTTTTT FT aa H Arar H ray araraaral F we ges arena @ fe ang eararfeat & arasina Uses HT ATT AT SMT BAT,HC S araferad Saw TTT ATT TeTT uses al aqel ¥ fare erBTA are FHAATIGT F ara THY ay arefl Hryarel Hl aTATBT Hl Te afen aeor Fl HAaal atx sas afeory Ht efeea a wea H HTT at atarfsn adie F qf vaMT F ae FT RT aa HT TAHT AA A coz HT Glas Fs THAT& fe aa faera ® aad areafea feafrardt & atx at go frata & fear rar g, warsaa at afr ale atag lates afafaa, frat fe aa nee F gore ara at faarferatat, aT aeaTAaT ATA HAT TAT AT HT-TAaT HST HR car aT Hifs AIG gatt cag afafran sa arraaradha afer gar waa fearwat at, fram area afe at at, freq arate ort ge at atkuaatan waa afeard arnat F ara ator wt ah2, Ht a, facie vacaate frase at oan F atesa car a ag) att att arise, afe faaral afF arateasa aafafrafra argat Tatra si sega adtelFH arfas gage agaldt at ag oat fe,star fe sat, argu aeara ar, fatoazgaa far ag afea soared wr, Ga efsemtor & are ale aTaaeATTaataad HU Baran’, faeadfae erga areas atariqeat ar ota fro frat cata atte aftaale aera HTTfRat ar ak1 ag seara vars ate faaraw agar gs; ate sayHIT FATATAT HT BT MfaaTT st wat se Tar say semyz 19 wTH far qe aatH staalF afer ale aeqer qrety ay aca wtata FIco: 3. pearl gar aafna fae mA arfeu ate ga oHTH ga sear at faserco ga efte & fear sat afer fad fe zaa faare BT TT TT Sl TH Ne FATA SAAT TT aH | geal TTfe amlag @, freq scaeta: aga ast sararet gz, araHt gaeftalaeae ar deg-farg at rat fram afeoracaeg carat ge ale VaR Ga& amat 30 are wae aaa afaagia fae meSas ITI OHHag wa aay geared aedt al Te At< 1962-63 & Aare 1972-73 ae % frateot oe gafaare fear wari ga satz, frat fear | A- eo " »* . n » } } a ||4|| HAEMF Fo Ato To Azeratasit [arto Hoop waz] 110r Case: COMMISSIONER OF INCOME TAX (CENTRAL) CALCUTTA versus B. N. BHATTACHARJEE & ANR. [[1979] 3 S.C.R. 1133] (1979) ਿਸਵਲਅਪੀਲੀਅਿਧਕਾਰਖੇਤਰ: 1979 ਦਾਿਸਵਲਅਪੀਲਨੰਬਰ 454-465।ਸੈਟਲਮCਟਕਿਮ)ਨਰ(ਆਈ.ਟੀ. ਅਤੇਡਬਲਯੂ.ਟੀ.), ਭਾਰਤਸਰਕਾਰ, ਨਵ\ਿਦੱਲੀਦੇ 9-5-1978 ਦੇਆਦੇ)ਤQਿਵ)ੇ)ਛੁੱਟੀਦੁਆਰਾਅਪੀਲ, ਅਰਜ਼ੀਨੰਬਰ 7/1120-77-11 ਿਵੱਚ। ਅਪੀਲਕਰਤਾਲਈਐਸ. ਟੀ. ਦੇਸਾਈ, ਜੇ. ਰਾਮਮੂਰਤੀਅਤੇਿਮਸਏ. ਸੁਭਾ)ੀਨੀ।Pਤਰਦਾਤਾਨੰਬਰ 1 ਲਈਕੇਸੇਨ, ਿਦਨU )ਿਵਆਸ, ਮਨੀ), ਪੀਐਚਪਾਰੇਖ, ਸੀਆਰਿਸੰਘ, ਐਮਮੁਦਗਲਅਤੇਐਨਮੁੰਡਲੇ।ਅਦਾਲਤਦਾਫੈਸਲਾਿਕ>)ਨਾਅਈਅਰ, ਜੇ. ਕਰਾਧਾਨਕਾਨੂੰਨ (ਸੋਧ) ਐਕਟ, 1975 ਦੁਆਰਾਲਾਗੂਕੀਤੇਗਏਇਨਕਮਟੈਕਸਐਕਟ, 1961 ਦਾਇੱਕਨਵFਅਿਧਆਇ (ਅਿਧਆਇ 19), ਿਜਸਦੇਲਾਭਪਾਤਰੀਆਮਤੌਰ 'ਤੇਉਹਹੁੰਦੇਹਨਿਜਨR Fਦੀਟੈਕਸਦੇਣਦਾਰੀਖਗੋਿਲਕਅਤੇਅਪਰਾਿਧਕਅਪਰਾਧਖਤਰਨਾਕਹੁੰਦੀਹੈ, ਇਸਅਦਾਲਤਦੁਆਰਾਸੈਟਲਮCਟਕਿਮ)ਨਦੁਆਰਾਕੀਤੇਗਏਇੱਕਉਲਟਆਦੇ)ਦੇਿਵਰੁੱਧਸੀ.ਆਈ.ਟੀ (ਸCਟਰਲ), ਕਲਕੱਤਾਦੀਇਸਅਪੀਲਿਵੱਚਡੀਕੋਿਡੰਗਕੀਤੀਜFਦੀਹੈ।ਕਾਰਜ)ੀਲਤੌਰ 'ਤੇ, ਇਹਚੈਪਟਰ, ਜੋਵFਚੂਕਮੇਟੀਦੀਿਰਪੋਰਟਨੂੰਅੰ)ਕਤੌਰ 'ਤੇਲਾਗੂਕਰਨਿਵੱਚ)ਾਮਲਕੀਤਾਿਗਆਹੈ, ਿਵੱਚਟੈਕਸਿਵਭਾਗਦੇਇਤਰਾਜ਼ਤQਿਬਨFਸੰਪਰਕਕੀਤੇਜਾਣ 'ਤੇਕ+ਦਰਸਰਕਾਰਦੁਆਰਾਗਿਠਤਕੀਤੇਜਾਣਵਾਲੇਕਿਮ)ਨਦੁਆਰਾਵੱਡੇਟੈਕਸਿਵਵਾਦFਦੇਿਨਪਟਾਰੇਅਤੇਅਪਰਾਿਧਕਕਾਰਵਾਈਤQਛੋਟਦੀਿਵਵਸਥਾਕੀਤੀਗਈਹੈ।ਇਹਬਿਹਸਯੋਗਨੀਤੀ 'ਤੇਅਧਾਰਤਹੈ, ਜੋਰਾਜਨੀਿਤਕਪੈਕੂਲੀਅਮਅਤੇਨੌਕਰ)ਾਹੀਉਕਸਾਉਣਦੀਆਂਤੀਜੀਦੁਨੀਆਦੀਆਂਸਿਥਤੀਆਂਦੇਸੰਦਰਭਿਵੱਚ)ੱਕੀਸੰਭਾਵਨਾਵFਨਾਲਭਰੀਹੋਈਹੈ, ਿਕਕਾਰੋਬਾਰੀਆਂਤQਜਨਤਕਮਾਲੀਆਦੀਬਣਤਰਅਤੇਇਕੱਤਰਕਰਨਾਉਨR FਦੇਟੈਕਸਨਾਲਸਬੰਧਤਅਪਰਾਧFਦੇਮੁਕੱਦਮੇਚਲਾਉਣਅਤੇਕੁੱਲਮਾਲੀਆਵਸੂਲੀਲਈਮੁਕੱਦਮੇਬਾਜ਼ੀਨਾਲQਿਬਹਤਰਹੈ।ਇਸਅਿਧਆਇਦੇਕੰਮਕਾਜਅਤੇਇਸਦੇਨਤੀਿਜਆਂਦਾਸਮਾਿਜਕਆਿਡਟਕਰਨਨਾਲਦੇ)ਨੂੰਇਸਬਾਰੇਜਾਣਕਾਰੀਿਮਲਸਕਦੀਹੈਿਕਇਸਕਾਨੂੰਨਦੇਅਸਲਲਾਭਪਾਤਰੀਕੌਣਹਨਅਤੇਕੀਅੱਖਨਾਲਿਮਲਣਤQਇਲਾਵਾਹੋਰਵੀਬਹੁਤਕੁਝਹੈ।ਇਸਕਦਮਦੀਿਸਫਾਰ)ਕਰਨਵਾਲੀਵFਚੂਕਮੇਟੀਨU ਆਪਣੇਅਿਧਆਇਦਾਿਸਰਲੇਖਅਰਥਪੂਰਨਤੌਰ 'ਤੇ "ਕਾਲਾਧਨਅਤੇਟੈਕਸਚੋਰੀ" ਰੱਿਖਆਅਤੇਇਹ ਐਕਟਐਮਰਜCਸੀਦੇਯੁੱਗਦੌਰਾਨਪਾਸਕੀਤਾਿਗਆਅਤੇਲਾਗੂਕੀਤਾਿਗਆ, ਿਜਸਨੂੰਗਤੀ, ਚੁੱਪਅਤੇਦੱਬੀਰਾਜਨੀਿਤਕ-ਸਰਕਾਰੀਕਾਰਵਾਈਆਂਦੁਆਰਾਿਨ)ਾਨਬੱਧਕੀਤਾਿਗਆਸੀ। ਭਾਵ+ਇਹਕੁਝਵੀਹੋਵੇ, ਿਵੱਤੀਦਰ)ਨਅਤੇਿਵਆਿਖਆਤਮਕਤਕਨਾਲੋਜੀਇਕੋਤਰੰਗ-ਲੰਬਾਈ 'ਤੇਹੋਣੀਚਾਹੀਦੀਹੈਜੇਿਵਧਾਨਕਨੀਤੀਨੂੰਲਾਗੂਪਾਠਿਵਚਪੂਰਤੀਲੱਭਣੀਹੈ. ਮੌਜੂਦਾਅਪੀਲFਿਨਆਂਇਕਸਰੋਤFਦੀਇਹੀਚੁਣੌਤੀਪੇ)ਕਰਦੀਆਂਹਨ, ਿਜਵ+ਿਕਇਹਕਰਦੀਹੈ, ਇੱਕਸਮੁੱਚੇਿਦ>)ਟੀਕੋਣਅਤੇਪੂਰੇਅਿਧਆਇਦੀਸਦਭਾਵਨਾਪੂਰਨਉਸਾਰੀਦੀਮੰਗਕਰਦੀਹੈ, ਖਾਸਕਰਕੇਇਸਿਵੱਚਇੱਕਗੁੰਝਲਦਾਰਿਵਵਸਥਾ, ਤFਜੋਕਾਨੂੰਨੀਭਾ)ਾਅਤੇਸਮਾਿਜਕਕਦਰF-ਕੀਮਤFਨਾਲਿਹੰਸਾਕੀਤੇਿਬਨFਉਦੇ)ਅਤੇਨਤੀਜੇਿਵਚਕਾਰਸੰਤੁਲਨਬਣਾਇਆਜਾਸਕੇ।ਅਿਧਆਇਤਾਜ਼ਾਹੈ, ਅਤੇਮੁੱਦਾਕੁਆਰੀਹੈ; ਅਤੇਇਹਿਨਆਂਇਕਸਾਹਸਨੂੰਖਤਰਨਾਕਬਣਾ]ਦਾਹੈ, ਜੋਅਿਧਆਇ 19 ਿਵੱਚਪ>ਬੰਧFਦੇਸਮੂਹਦੇ)ਾਮਲਅਤੇਅਸਪ)ਟਖਰੜੇਦੁਆਰਾਹੋਰਵਧਜFਦਾਹੈ। ਇਸਪੜਾਅ 'ਤੇਕੁਝਤੱਥ◌ਾ◌ਂਦਾਵਰਣਨਕੀਤਾਜਾਣਾਚਾਹੀਦਾਹੈਅਤੇਅਿਧਆਇਦੀਸਰੀਰ-ਰਚਨਾਨੂੰਪੇ)ਕੀਤਾਜਾਣਾਚਾਹੀਦਾਹੈ, ਤFਜੋਿਵਵਾਦਨੂੰਲਟਕਾਇਆਜਾਸਕੇਅਤੇਇਸਦਾਿਨਆਂਪੂਰਨਹੱਲਲੱਿਭਆ ਜਾਸਕੇ। Pਤਰਦਾਤਾ, ਇੱਕਬਜ਼ੁਰਗਪਰਸਪੱ)ਟਤੌਰ 'ਤੇਬਹੁਤਵੱਡਾਕਾਰੋਬਾਰੀ, ਆਮਦਨਕਰਅਿਧਕਾਰੀਆਂਦੇ)ੱਕਦੇਘੇਰੇਿਵੱਚਸੀ, ਿਜਸਦੇਨਤੀਜੇਵਜQਉਸਦੀਤਲਾ)ੀਲਈਗਈਅਤੇਉਸਕੋਲQਲਗਭਗ 30 ਲੱਖਰੁਪਏਦੀਨਕਦੀਜ਼ਬਤਕੀਤੀਗਈ। 1962-63 ਤQ 1972-73 ਤੱਕਦੇਮੁਲFਕਣFਨੂੰਦੁਬਾਰਾਖੋਿਲRਆਿਗਆ।ਇਸਤਰRFਿਨਰਧਾਰਤਟੈਕਸਦਾਕੁੱਲਬੋਝ 60 ਲੱਖਰੁਪਏਤQਵੱਧਸੀ, ਅਤੇ 1973-74 ਲਈਮੁਲFਕਣਕੀਤੇਗਏਲਗਭਗ 35 ਲੱਖਰੁਪਏਸੀ।ਇਸਤਰRFਇਹਦਾਅਇਕਕਰੋੜਰੁਪਏਜFਇਸਤQਵੱਧਹੋਿਗਆ, ਨਾਲਹੀਐਕਟਦੀਧਾਰਾ 277 ਦੇਤਿਹਤ)ਾਨਦਾਰਮੁਕੱਦਮੇਚਲਾਏਗਏ, ਿਜਸਿਵਚਸਜ਼ਾਦੀਅਿਨ)ਿਚਤਸੰਭਾਵਨਾਸੀ।PਤਰਦਾਤਾਮੁਲFਕਣਕਰਤਾਅਤੇਉਸਦੇਸੰਸਕਰਣਜFਿਵਆਿਖਆਨੂੰਟਾਲਣਦੀਉਮੀਦਸੀਇੱਥੇਤੁਹਾਡਾਸੋਿਧਆਹੋਇਆਪਾਠਹੈਿਜਸਿਵੱਚਸਾਰੀਆਂਿਵਆਕਰਣਕ, ਸਪੈਿਲੰਗਅਤੇਫਾਰਮੈਿਟੰਗਗਲਤੀਆਂਨੂੰਠੀਕਕੀਤਾਿਗਆਹੈ. ਮCਿਕਸੇਵੀਵਾਕਦੇਅਰਥਜFਸਮੱਗਰੀਨੂੰਨਹ\ਬਦਿਲਆਹੈ।ਲਾਈਨਢFਚਾਸੁਰੱਿਖਅਤਕੀਤਾਜFਦਾਹੈ, ਅਤੇਸਪੇਸਰ /ਅਸਮਾਨਤਾਵFਨੂੰਹਟਾਿਦੱਤਾਜFਦਾਹੈ: ਵਾਟਰਲੂ; ਪਰਇਨਕਮਟੈਕਸਅਫਸਰ (ਆਈ.ਟੀ.ਓ.) ਨUਉਸਦੇਕੇਸਨੂੰਰੱਦਕਰਿਦੱਤਾ।ਦਰਅਸਲ, ਸਾਨੂੰਨਾਤFਿਕਸੇਵੀਿਧਰਦੇਗੁਣFਦੀਜFਚਕਰਨਲਈਬੁਲਾਇਆਜFਦਾਹੈਅਤੇਨਾਹੀਿਨਪਟਾਰਾਕੀਤਾਜFਦਾਹੈਅਤੇ)ਾਇਦ, ਮੁਲFਕਣਕਰਤਾਕੋਲਪੇ)ਕਰਨਯੋਗਕੇਸਹੈ. ਅਪੀਲਸਹਾਇਕਕਿਮ)ਨਰ (ਏ.ਏ.ਸੀ.) ਨੂੰਅਪੀਲਕਰਤਾਵੱਲQਵੱਡੀਆਂਅਸਾਮੀਆਂਿਵਰੁੱਧਅਪੀਲFਕੀਤੀਆਂਗਈਆਂਸਨ, ਿਜਸਨਾਲਮੁਲFਕਣਯੋਗਆਮਦਨਿਵੱਚਲਗਭਗ 10 ਲੱਖਰੁਪਏਦੀਮਾਮੂਲੀਕਮੀਆਈਸੀ।ਅਸੰਤੁ)ਟਮੁਲFਕਣਕਰਤਾਅਤੇਅੰ)ਕਤੌਰ 'ਤੇਜ਼ਖਮੀਿਵਭਾਗਦੋਵFਨUਏ.ਏ.ਸੀ. ਦੇਫੈਸਿਲਆਂਿਵਰੁੱਧਆਮਦਨਟੈਕਸ ਅਪੀਲਿਟ>ਿਬਊਨਲ (ਆਈ.ਟੀ.ਏ.ਟੀ.) ਿਵੱਚਅਪੀਲਕੀਤੀ। ਉਨR Fਦੇਲੰਿਬਤਹੋਣਦੌਰਾਨ, PਤਰਦਾਤਾਨੂੰਸੈਟਲਮCਟਕਿਮ)ਨਦੇਸਾਹਮਣੇਪਨਾਹਮੰਗਣਲਈਸਮਝਦਾਰੀਿਦਖਾਈਿਦੱਤੀ, ਿਟ>ਿਬਊਨਲਕੋਲਆਪਣੀਅਪੀਲਨੂੰਛੱਡਿਦੱਤਾ, ਿਜਸਿਵੱਚਮੁਕੱਦਮੇਬਾਜ਼ੀਦੀਆਂਅਿਨ)ਿਚਤਤਾਵFਅਤੇਦੰਡਾਤਮਕਸੰਭਾਵਨਾਵF)ਾਮਲਸਨ। 70 ਸਾਲਦੀਉਮਰਿਵੱਚ, ਸਮਝਣਯੋਗਹਾਈਬਲੱਡਪ>ੈ)ਰਦੇਨਾਲ, ਉਸਨUਿਨਆਂਇਕਿਨਆਂਦੀਬਜਾਏਗੱਲਬਾਤਰਾਹ\)Fਤੀਨੂੰਤਰਜੀਹਿਦੱਤੀ, )FਤੀਦੀਭਾਲਿਵੱਚਿਦਲQਿਦਲਚਸਪੀਰੱਖਦਾਸੀ, ਹਾਲFਿਕਆਪਣੇਕੇਸਿਜੱਤਣਦੀਉਮੀਦਕਰਦਾਸੀ. ਇਹਪ>ੇਰਨਾਵFਸਾਡੀਿਟੱਪਣੀਦੀਮੰਗਨਹ\ਕਰਦੀਆਂਪਰਉਸਿਬਰਤFਤਦੇਿਹੱਸੇਵਜQਿਜ਼ਕਰਕੀਤੀਆਂਜਾਰਹੀਆਂਹਨਿਜਸਨUਸਪੱ)ਟਤੌਰ 'ਤੇਉਸਨੂੰਅਿਧਆਇ 19 ਦੇਤਿਹਤਕਿਮ)ਨਦੇਸਾਹਮਣੇਜਾਣਲਈਪ>ੇਿਰਤਕੀਤਾ। ਬੁਿਨਆਦੀਤੱਥFਨੂੰਕਮਜ਼ੋਰਕੀਤੇਿਬਨFਲੰਬੀਕਹਾਣੀਨੂੰਸੰਕੁਿਚਤਕਰਨਲਈ, ਮੁਲFਕਣਕਰਤਾਨUਸੈਟਲਮCਟਕਿਮ)ਨਨੂੰਪੇ)ਕਰਨਦਾਫੈਸਲਾਕਰਨਤQਬਾਅਦਜੋਹੋਇਆਉਹਇਹਸੀਿਕਉਹਇਸਸਬੰਧਿਵੱਚਕਾਰਵਾਈ)ੁਰੂਕਰਨਦੇਯੋਗਬਣਾਉਣਲਈਜ਼ਮੀਨਿਤਆਰਕਰੇ। ਸੈਟਲਮCਟਕਿਮ)ਨਕੋਲਜਾਣਤQਪਿਹਲFਡੈਕਨੂੰਸਾਫ਼ਕਰਨਾਿਪਆ।ਸੈਟਲਮCਟਕਿਮ)ਨਨੂੰਅਰਜ਼ੀਦੇਣ Case: COMMISSIONER OF INCOME TAX (CENTRAL) CALCUTTA versus B. N. BHATTACHARJEE & ANR. [[1979] 3 S.C.R. 1133] (1979) 14. The scheme of s. 253(4) contemplates filing of memorandun1 of cross-objections by the ITO on receipt of notice of the appeal by the as-sessee. So much so it is also possible, alternatively to read into s. 245 (7) the right of the department to file an appeal de novo on receipt of notice of the revival of the aiss'ess·ee's appeal, within the period specified in s. 253 ( 4). This does not do violence to the language of s. 245M(7) and affords equitable relief to the: Department by enabling it to bring its appeal back to life notwithstanding the earlier withdrawal. when the ass'essee's appeal reinc21rnates s. 245M (7). [1154H-1155B] F G 15. The judicial process does not stand helples& with folded hands but engineers its way to discern meaning when a new construction with a view to rationlisation is needed. [1155C] Seaford Court Estates Ltd. v. Asher, [1949] 2 KB 481, referred to. H 16. A casual perusal of Chapter XIXA convin,.:es the discerning eye that the Settlement Commiss.ion exercises many powers which affect, for good or oth'erwise, the rights of the parties before it and vests in it powers to grant ' C. I. T. V. B. N. BHATTACHARJEE immunity from prosecution and penalty, to investigate into any matters and to enjoy conclusiveness regarding its orders or settlenient. Section 245L declares all proceedings before th'e Settlement Comrniss-ion to be judicial proceedings. Settlement Commission are therefore tribunals. [1157D-E, 1156E] Associated Cement Co1npa11ies Ltd. v. P. N. Sharma and another [1962] 2 SCR 266; referred to. 17. The Commissioner has a duty to the public Revenue and more im· portantly, a duty to object to any assessec who is prima facie guilty of grave crimin2.1 conduct in the shape of concealment of income or perpetration of fraud getting away ·with it bY invoking chapter XIXA. The gravity of thi!t public policy cam.1ot be undermined by interpretative softness of second "'proviso to s. 245D(l). To whittle down the imperative nature of this veto power is to undo the expectations of the Wancboo Committee and amounts to stultify the rule of 1aVv', an integrad µart of which is that the law shall not let the greater felon loose. [1158E; 1158H-1159A] "-"'- _ ~ 18. Section 245D· by the 2nd Proviso, cas.ts a public duty on the Com· missioner of Income Tax to consider in the light of th'e ;::ase made out in the assessee's application whether "concealment of particulars of income on the part of the applicant or perpetra.tion of fraud by him for evading any tax or other sum chargeable or imposabl'e under the Indian Income Tax Act, 1922 (11 of 1922). or under this Act, has been established or is likely to be es.tablished by any Income.tax authority, in relation to the case," and exercise his veto po-w·er to prevent esca.pe of macro.....::riminals prima facie ·guilty of grave eoonomic crimes. He ·Ca'tlnot bargain over this interdict in advance or barter away a legal mandate in anticipation. He may permit or even assist the. filing of ai conciliation n1otion of the assesse'e but when the Com· mission intimates him under s. 245D(1) he shall, with statutory &eriousness, exercise his discretion. He cannot enter into a 'deal' over this power without betraying the statutory trust. The plea that the Commissioner of Income-taJC, by conduct and understanding has 'irredeemably mortgaged' his staitutory duty to object if the case deserves such objection has to be negativt!d. Estoppel then is. both odious and omnius and discretion the door to corruption. [11600-G] Case: COMMISSIONER OF INCOME TAX (CENTRAL) CALCUTTA versus B. N. BHATTACHARJEE & ANR. [[1979] 3 S.C.R. 1133] (1979) 3. pearl gar aafna fae mA arfeu ate ga oHTH ga sear at faserco ga efte & fear sat afer fad fe zaa faare BT TT TT Sl TH Ne FATA SAAT TT aH | geal TTfe amlag @, freq scaeta: aga ast sararet gz, araHt gaeftalaeae ar deg-farg at rat fram afeoracaeg carat ge ale VaR Ga& amat 30 are wae aaa afaagia fae meSas ITI OHHag wa aay geared aedt al Te At< 1962-63 & Aare 1972-73 ae % frateot oe gafaare fear wari ga satz, frat fear | A- eo " »* . n » } } a ||4|| HAEMF Fo Ato To Azeratasit [arto Hoop waz] 110r TAT FT HT MT 60 Aa VIE TFS mae gar ate sah ara &1973-74 & fay faatfea35 ate equ} ara aarti eeware, TC arsl Va HUE IT ar yas areca at ot aa sawaa gt sa afafraa at are277 % ata afatra at accentaraatiett wl aearaat at aan saa ara at cusreat a at datfralfehtararaae ateoH, sas frase wagart ar Fee eqsdtacn a He Here sel Har se aT gus aHar | Fa Tereat areare at; freq arent afeartt +sear araaa aedtHa TTfeat aera Ho Tet Bag sider at as 2 atk a dh am aeaed ¢ fe aay cett F A feat & At gorge at cher wt, garterag st ana & fe fe fratfed) ar araer Teer ei fratfeet Fea oeafire cba (geqteel) % freg frre sree ara7 10 ara wie& vaca at Pratt arr viet we dt, agree angaat (atta) ®ara adit ati fraifedt gar ana: safer araax fear dat@ arg Fatt gett saat atte afer e ana geeargaa (atte) & fees att ati st adtal F afeaa wea‘ahr, seret &, war & fea shez, afar } aaa aedt ge adaHT TT SUT BT HY fe qatar at afeferaaal ate arfosw“feaserrata LAT s ae Ct at ht, Tg arate AT Te agar aaT aea F arer VATA agar B qerTaAa Oifea AA FETTMT-I, TH fe ars Hay art ata é, saa fea aaa aftaat Gio wert at afee X eqrareae are fer sz ary cara ¥ facanfer arat at afte amar ager, aafe sa ah ama % chazait at arrare ff i gar set corey Baraca F eet eratfecrott HTat araganat aa &, Paeq saat sete at ara atta B ate oz frat‘HT Wr @, fare are agararat ate B aeare 19-5 F aeraaT FART aT sar gee HAH fare getfea gar aT 5. aratite qeat at ate-sie feu faar ga arat aereat a-afaca azar sara st; aaatal araia Fare rath arer aayara vege fag ret aT fafaeaar a % are wt ara ge, ae aecarey H artarg aera wea Haars aay at afer | aacMATT STAT AT 4g. amattar arate & aaet warded wea & gd wT afearearoff, Fac a oral A1 aerate AAT H AMT MATT HLA BT F-art HA at wT ad FF 245 (3) F grains €1 gy et aT 7saa afncafaret at arferrfter at veer age et arial % areaz aaa #, fre Fragre & fare ag seat et aater & fs Uett Fearatten ar, sit fe arfeaer at, aaattar araBH aaa aeaT TT aaa at & gd, faatfedt arerarca frat sar arewaret & 1 Sargrat aqae WT aed ad @, 724g 2 fe fraifed ta aaa +wet fe arrac afaardt § sa ata % fara fred fraifedt aacta sr, aeaeg &, arer 253 at srarer (2) & rete atte at zg,ander Ha wT ware vat Shr | ge SoaaT afaTaATA F aTTfastrom fare fart aa ate ate & ag faced frara wad ¢ fr frat-fedt at, aaetiar aratt & ane aaa TUS a, aaa Famet areit aad att aera arce Beit slateet Maeara aferaret at at atta aah aed afer ataa: weaeit-fastfedt Fea cat ar agrraat wet A arts at TAT fear | Ta Reare @t