Rudra Pratap Tripathivs.income Tax Settlement Commission And Ors v. Walve A/W. Pritesh Chatterjee For

IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO.3702 OF 2021 Rudra Pratap TripathiVs.Income Tax Settlement Commission and Ors. ...Petitioner ...Respondents ---- Mr. Aditya Ajgaonkar i/b. Mr. Tanveer Khan for PetitionerMr. Sham V. Walve a/w. Pritesh Chatterjee for Respondents ---- CORAM : K.R. SHRIRAM &AMIT B. BORKAR, JJ. DATED : 21st DECEMBER 2021 P.C. : 1.Mr. Ajgaonkar 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 3reads 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-tax Act, 1961 (the Act), in order to avoid genuine hardship toassessees authorizes the Commission of Income-tax, posted asSecretary to the Settlement Commission prior to 01.02.2021, toadmit an application for settlement on behalf of the InterimBoard filed after 31.01.2021, which is the date mentioned in sub-section (5) of section 245C of the Act for filing such application,and before 30.09.2021 and treat such applications as valid andprocess them as "pending applications' as defined in clause (eb)of section 245A of the act." 2.It is stated in the petition that Petitioner has filed SettlementApplication for A.Y. 2013-14 to A.Y. 2020-21 on 23/03/2021. Since that isbefore the extended date of 30/09/2021 as mentioned in the order, Mr.Walve states that Petitioner's application will also be considered subject toother conditions being fulfilled in accordance with law. 3.Petition accordingly stands disposed. (AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.)