Income Tax Settlement Commissionand Ors v. Amit B. Borkar, Jj

Digitallysigned byPURTIPURTIPRASADPRASADPARABPARABDate:2021.11.2211:00:28 +0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2406 OF 2021 Mohammad Moinuddin Khan V/s. Income Tax Settlement Commissionand Ors. ….Petitioner …Respondents ---- Mr. Ajay Singh i/b Mr. Sameer Dalal for Petitioner.Mr. Sham V. Walve a/w Mr. Pritish Chatterjee for Respondents. ---- CORAM : K.R. SHRIRAM & AMIT B. BORKAR, JJ. DATED : 17[th] NOVEMBER 2021 P.C. : 1.Mr. Ajay Singh tenders a copy of Order dated 28/09/2021 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 powerunder clause (b) of sub-section (2) of section 119 of the Income-taxAct, 1961 (the Act), in order to avoid genuine hardship to assesseesauthorizes the Commissioner of Income-tax, posted as Secretary to theSettlement Commission prior to 01.02.2021, to admit an applicationfor settlement on behalf of the Interim Board filed after 31.01.2021,which is the date mentioned in sub-section (5) of section 245C of theAct for filing such application, and before 30.09.2021 and treat suchapplications as valid and process them as “pending applications” asdefined in clause (eb) of section 245A of the act.” 2. It is stated in the petition that Petitioner has filed Settlement Application for A.Y. 2015-16 to A.Y. 2018-19 on 05/03/2021. Since that is before the extended date of 30/09/2021 as mentioned in the order,Mr.Walve states that Petitioner’s application will also be considered subject to other conditions being fulfilled in accordance with law. 3.Petition accordingly stands disposed. (AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.)