2021 (2) TMI 1203 - HC - Income Tax

Application for settlement of cases - Application u/s 245-C - HELD THAT - Petitioner claims to have deposited necessary income tax in December, 2020, but he has asserted in particular in para 10 and 11 of the petition that the application of the petitioner was not accepted by the officer at the window. He has further asserted that in terms of the Financial Budget 2020-2021, Chapter 19 and Section 245-C are continue to exist. Issue notice to respondents of petition as well as stay application, returnable within four weeks. Notice be issued through both modes i.e. by ordinary process as well as registered post. Notices be given dasti also. Additionally a copy of the petition be served upon Mr. Anuroop Singhi, learned counsel usually appears on behalf of the respondent No.1. His name be indicated in the cause list. Respondent No.2 is directed to receive the application of the petitioner and once the application is received, the respondent No.2 is directed to await for further directions of the court which may be passed in the matter.

Summary

The High Court of Rajasthan issued an order directing Respondent No.2 to receive the petitioner's application under Section 245-C of the Income Tax Act for the year 2021-2022. The matter is listed for further hearing on 5-4-2021.