2016 (4) TMI 1202

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..... vil Writ Petition No. 8213/2008, DB Civil Writ Petition No. 13135/2008 - -
Income Tax
Arbitrary Cut-off Date - Settlement commission - Validity of Sections 245 HA(1)(iv) and 245HA(3)- Time Limit for settlement of cases under Income Tax – Held that:- It is admitted by both the parties that the issue raised and decided by the Bombay High Court in Star Television News Limited Versus UOI[2009 (8 .....

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..... would abate under Section 245HA(1)(iv). Considering the above, the Settlement Commissioner to consider whether the proceedings had been delayed on account of any reason - No interference in HC judgment required - Appeal of Union of India dismissed.
M. N. Bhandari And J. K. Ranka, JJ. For the Petitioner : R. K. Agarwal, Mamoon Khalid For the Respondent : Anil Mehta, Rajeev Surana ORDER Coun .....

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..... om the above discussion having arrived at a conclusion that fixing the cut off date as March 31, 2008, was arbitrary the provisions of Section 245HA(1)(iv) to that extent will be also arbitrary. We have also held that it is possible to read down the provisions of Section 245HA(1)(iv) in the manner set out earlier. This recourse has been taken in order to avoid holding the provisions as unconstitut .....

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..... elhi and Mumbai." In view of the direction, quoted above, these writ petitions are to be governed by the judgment in the case (supra). The Settlement Commission would consider the issue of delay and if not attributable to the applicant, it would complete the proceedings within a period of six months from the date of receipt of copy of this order. With the aforesaid, the writ petitions stand disp .....

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