Cwp/12678/2014 Of Rupinder Singh v. Income Tax Settlement Commission, --- New Delhi And Another

CWP126072014; 1] IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH CWPa1267/;2014Decided on : 19.01.2015Rupinder Singh..... PetitionerVERSUS RAJIVE BHALLA, J. (ORAL) Counsel for the petitioner prays that the writ petition maybe dismissed as withdrawn as during pendency of the writ petitionthe petitioner has been served with notices under Section 148 of theIncome Tax Act, 1961 (hereinafter referred to as the ‘Act'), therebyconferring a right upon the petitioner under the existing provisions ofsections 245C of the Act to approach the Settlement Commissionatresh| Counsel for the revenue states that he has no objection tothe withdrawal of the writ petition but the right of the petitioner toapproach the Settlement Commission is a matter for the Commissionto consider and, therefore, the question whether the secondapplication is maintainable or not, may be left open for consideration CWP126072014} 2 | by the Commission, In view of the statement made by counsel for thepetitioner, the writ petition 1s dismissed as withdrawn with liberty tothe petitioner to approach the Settlement Commission, as noticesunder Section 148 of the Act have been served upon the petitioner.The question whether the petitioner has a right to once againapproach the Settlement Commission is left open to be adjudicatedby the Settlement Commission by taking into consideration theexisting provisions of Sections 245A and 245C of the Act. 190127015 |Shamsher S.Sabharwal | RAJIVE BHALLA | JUDGE 1 B.S. WALIA |JUDGE