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TMI Blog2018 (8) TMI 1788X X X X Extracts X X X X X X X X Extracts X X X X ..... additional income must result in the liability to pay income tax for each of the assessment years? - HELD THAT:- We have entertained this petition as the impugned order has been passed under Section 245BA(5A) i.e. on constitution of the Special Bench by the chairperson of the Commission and concerning the jurisdiction of the Commission. The very fact that a Special Bench of the Commission had to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly after carrying out the amendment. - Writ Petition No. 704 Of 2018 - - - Dated:- 1-8-2018 - M.S. Sanklecha And Sandeep K. Shinde, JJ. Mr. N.C. Mohanty for the petitioner Mr. Jehangir Mistri, Senior Counsel a/w Mr. Madhur Agarwal I/b Atul Jasani for the respondent P.C. 1. Heard. Rule. 2. This petition challenges the order dated 2nd December, 2016 passed by the Special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The two issues which are subsumed in the question posed before the Special Bench are as under : (a) Is an applicant, who files an application covering more than one assessment years, before the Commission required to disclose additional income for each of the assessment years?; and (b) Whether such additional income must result in the liability to pay income tax for each of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this stage only to press this petition. We have entertained this petition as the impugned order has been passed under Section 245BA(5A) of the Act i.e. on constitution of the Special Bench by the chairperson of the Commission and concerning the jurisdiction of the Commission. The very fact that a Special Bench of the Commission had to deal with the issue would by itself warrant consideration. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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