V/S.income Tax Settlement Commissionmumbai & Ors v. Mr. Ajay Singh Tenders A Copy Of Order Dated 28[Th] September

GAURIAMITGAEKWAD Digitallysigned byGAURI AMITGAEKWADDate:2021.12.0614:50:47+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO.2671 OF 2021 Dhanlaxmi Electricals Private Limited ….Petitioner V/s.Income Tax Settlement CommissionMumbai & Ors. ….Respondents ---- Mr. Ajay Singh i/b. Mr. Sameer Dalal for petitioner.Mr. Sham V. Walve for respondents. ---- CORAM : K.R. SHRIRAM &AMIT B. BORKAR, JJ. DATED : 4[th] DECEMBER 2021 P.C. : 1Mr. Ajay Singh tenders a copy of Order dated 28[th] September 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 theIncome-tax Act, 1961 (the Act), in order to avoid genuinehardship to assessees authorizes the Commissioner ofIncome-tax, posted as Secretary to the SettlementCommission prior to 01.02.2021, to admit an application forsettlement on behalf of the Interim Board filed after31.01.2021, which is the date mentioned in sub-section (5)of section 245C of the Act for filing such application, andbefore 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.” 2It is stated in the petition that petitioner has filed Settlement Application for A.Y. 2019-20 on 5[th] March 2021. Mr. Singh states that in this case, the assessment order has been passed on 28[th] June 2021 but he wasotherwise eligible to file application for settlement on 31[st] January 2021. 3Mr. Walve states that petitioner may raise all these points intheir application to explain their eligibility. Mr. Walve further states thatpetitioner may clarify these points in their application and the SettlementInterim Board will consider petitioner's case and pass order in accordancewith law, subject to other conditions also being fulfilled. Petition disposed. (AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.)