2016 (9) TMI 757

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..... ents : Mr. T. Pramod Kumar Chopda ORDER Heard Mr.J.Balachander, learned counsel for the petitioner and Mr.T.Pramod Kumar Chopda, learned senior standing counsel appearing for the respondents. 2. The petitioner has filed this writ petition challenging the order passed by the Settlement Commissioner Additional Bench, Chennai dated 28.10.2002 for the Assessment Year 1995-96. The only issue to be d .....

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..... e case was settled under Section 245D (4) of the Act vide order dated 28.10.2002. As against the said order, the Revenue preferred an appeal to the Hon'ble Supreme Court and the matter was heard along with the other connected matters and the Hon'ble Supreme Court had remanded the matter for fresh consideration. At this stage, it has to be pointed out that the terminal date for charging of .....

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..... The Settlement Commission on such remand directed that the interest is chargeable upto the date of order under Sub-Section 4 of Section 245D, which is in the petitioner's case on 28.10.2002 and the same is questioned by the petitioner in this writ petition." 4. The learned counsel on either side would submit that the dispute with regard to what would be the terminal date for charging interes .....

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