Pukhraj K. Shah v. Income Tax Settlement Commission And Ors

hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 949 OF 2008 Pukhraj K. Shah ...Petitioner Versus Income Tax Settlement Commission and Ors....Respondents Dr. K. Shivram with Mr. A.R. Singh and Paras Savla for Petitioner. Mr. B.M. Chatterjy with Mr. Abhay Ahuja and Mr. P.S. Sahadevan for Respondent. Mr. Prashant A. Gorde, Income Tax Officer present. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATED : AUGUST 31, 2009 P.C. ThisPetition was directed against the order of the Settlement Commission dated 31.1.2008 whereby the Settlement Commission held that the Petitioner did not comply with the provisions of Section 245D(2D) of the Act and consequently would abate in terms of Section 245 HA(1)(ii). On the last occasion, the Petitioners had filed a compilation which included a communication of 19.9.2000 from the Tax Recovery Officer, Jodhpur which sets out that after giving credit of payment of Rs. 1 lac. on 4.2.2000 and recalculating the interest sum of Rs.3,46,778/- remains outstanding. In the affidavit filed by Mr. Gorde, Income Tax Officer today who is also present in the court on calculation of interest it is set out that the outstanding amount of interest payable was Rs.3,46,778/- and that the assessee had already paid Rs. 3,73,023/-. In other words, there is compliance with the requirement of section 245D(2D) of the I.T. Act as amended. In the light of that the impugned order of the Settlement Commission dated 31.1.2008 is set aside. Matter restored to the file of the Settlement Commission in view of the judgment of this court in Writ Petition No. 952 of 2008 in Star Television News Limited Versus Union of India and Others, decided on 7[th] August, 2009. Rule made absolute accordingly. No order as to costs. (D.G. KARNIK,J.) (F.I. REBELLO,J.)