Rishi Raj Singhania v. Commissioner Of Income Tax Raipur Chhattisgarh

HIGH COURT OF CHHATTISGARH, BILASPUR WA No. 512 of 2018 Rishi Raj Singhania S/o Raj Kamal Singhania Aged About 42 Years R/o 15/480,Circuit House Chowk, Civil Lines, Raipur Chhattisgarh ---- Appellant Versus 1. Commissioner Of Income Tax Raipur Chhattisgarh 2. Deputy Commissioner Income Tax, Circle 2(1), Raipur Chhattisgarh 3. Income Tax Settlement Commission, Additional Bench, 100 Middletown Row, 2nd Floor, Kolkata, West Bengal ---- Respondents 2nd Floor, Kolkata, West Bengal ---- Respondents And WA No. 514 of 2018 Manish Raj Singhania S/o Raj Kamal Singhania Aged About 45 Years R/o 15/480, Circuit House Chowk, Civil Lines, Raipur Chhattisgarh., District : Raipur, Chhattisgarh ---- Appellant Versus 1. Commissioner Of Income Tax Raipur Chhattisgarh 2. Deputy Commissioner Income Tax, Circle 2(1), Raipur Chhattisgarh 3. Income Tax Settlement Commission, Additional Bench, 100 Middletown Row, 2nd Floor, Kolkatta, West Bengal---- Respondents 2nd Floor, Kolkatta, West Bengal---- Respondents And WA No. 516 of 2018 M/s Singhania Enterprises 15/480, Circuit House Chowk Civil Lines Raipur Chhattisgarh---- Appellant Versus 1. Commissioner Of Income Tax, Raipur Chhattisgarh 2. Deputy Commissioner Income Tax, Circle 2 (1) Raipur Chhattisgarh. 3. Income Tax Settlement Commission, Additional Bench, 100 Middletown Row, 2nd Floor, Kolkata, West Bengal ---- Respondents2nd Floor, Kolkata, West Bengal ---- Respondents And WA No. 518 of 2018 Smt. Manju Devi Siinghania W/o. Rajkamal Singhania Aged About 65 Years 15/480, Circuit House Chowk, Civil Lines, Raipur Chhattisgarh ----Appellant Versus 1. Commissioner Of Income Tax Raipur Chhattisgarh 2. Deputy Commissioner Income Tax, Circle 2(1), Raipur (Chhattisgarh), 3. Income Tax Settlement Commission, Additional Bench, 100 Middletown Row, 2nd Floor, Kolkata, West Bengal ---- Respondents2nd Floor, Kolkata, West Bengal ---- Respondents DB : Hon'ble Shri Justice Manindra Mohan Shrivastava Hon'ble Smt. Justice Rajani Dubey Order On Board 06/08/2018 Heard. Though the cases are listed for orders on defaults, learned counsel for theparties jointly submit that these appeals may be disposed off in view of order dated23.07.2018 passed in similar Writ Appeal No.509 of 2018. “After hearing learned counsel for the parties, we find that thelearned single judge has set aside the order of SettlementCommission only on the ground that it has not decided anything andbecause of the direction issued by the High Court, has simply closedthe matter without application of mind. Though learned counsel for the appellant strenuously urged thisCourt to examine the subsequent situation on account ofamendments in the law, we are not inclined to go into this aspect asan authority of original jurisdiction when the Settlement Commissionhas completely abdicated its function to examine the matter on thebasis of the law existing on the date of consideration. It would be open for the appellant herein to raise all contentionsbefore the Settlement Commission including all such arguments asmay be available to him on the basis of subsequent amendments. We should make it clear that we have not commented upon themerits of petitioner's case with regard to his entitlement to settlementaccording to his application filed before the Settlement Commissionin accordance with the provisions of law. This appeal is accordingly dismissed.” In view of the above, these appeals are dismissed. Sd/- Sd/- (Manindra Mohan Shrivastava) (Rajani Dubey) Judge Judge