Cwp/9648/2014 Of Commissioner Of Income Tax Central Ludhiana v. Income Tax Settlement Commisssion & Ors

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH CWPQO642014 (O&M)Date of decision:30.06.2015 Commissioner of Income Tax (Central), Ludhiana. _ Petitioner| Versus. Income Tax Settlement Commission and another ...Respondents CORAMHONBLE MR. JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICEHON5BLE MR. JUSTICE G.S. SAANDHAWALI Present: Mr. Rajesh Katoch, Advocate, for the petitioner. | Mr. Ravi Shankar, Advocate, |for respondent No. 2. ee S.J. VAZIFDAR, A.C.J. (QRAL) The petitioner challenges the order of the Settlement Commissiongranting the respondent No. 2 immunity from prosecution and penalty inexercise of powers under Section 245H of the Income Tax Act, 1961(in short the Act). | exercise of powers under Section 245H of the Income Tax Act, 1961 oOThe petitioner has raised several contentions. However, during thependency of this writ petition, the department has in fact launchedprosecution and levied penalty on the ground that the order of the SettlementCommission has not been complied with inasmuch as the amount has notbeen paid within the time prescribed by the Settlement Commission. In viewthereof, it is not necessary to consider the writ petition. © 3The writ petition is, therefore, disposed of without any orders atthis stage in view of the department having launched prosecution and leviedpenalty. It is, however, clarified that the contentions raised against the orderof the Settlement Commission granting immunity under Section 245H of theAct are kept open and the petitioner is at liberty to raise the same, ifnecessary, in any future proceedings. (S.J. VAZIFDAR)ACTING CHIEF JUSTICE (G.S. SANDHAWALIA) |JUDGE 30.06.2015Amodh