Wp/2372/2007 Of Vivek Gupta v. Income Tax Settlement Commissione And Anr

Digitally IN THE HIGH COURT OF JUDICATURE AT BOMBAYsigned byPURTIPURTIPRASADPRASADPARAB ORDINARY ORIGINAL CIVIL JURISDICTIONPARABDate:2023.06.2711:13:37+0530 WRIT PETITION NO. 2372 OF 2007 Vivek Gupta V/s.Income Tax Settlement Commission and Anr. ….Petitioner …Respondents ---- Mr. Arjun Gupta for Petitioner.Mr. Suresh Kumar for Respondents. ---- CORAM : K.R. SHRIRAM & FIRDOSH P. POONIWALLA, JJ. DATED : 23[rd] JUNE 2023 P.C. : 1.On 18[th] January 2023 this court states that Interim Settlement Board constituted under Section 245 AA of The Finance Act, has beendirected to consider petitioner’s case. Counsel for petitioner states that thematter was listed before the Board some time ago but the Board has notheard the matter. 2.The Board may go ahead and dispose petitioner’s application inaccordance with law. We also noted that the matter being before theInterim Board for settlement, Mr. Gupta states petitioner is not challengingthe constitutional validity of any of the provisions, in view of the directionsto the Interim Board to dispose petitioner’s application. 3. We also note that while Rule was issued on 3[rd] December 2007 this court had also granted the stay. The Settlement Commission had beendirected not to treat the application filed by petitioner as having abated.Since the Settlement Board has already been directed to consider theapplication, issue of abatement of the application would not arise. 4.Petition disposed. (FIRDOSH P. POONIWALLA, J.) (K.R. SHRIRAM, J.)