2021 (3) TMI 1253

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..... e Bill 2021 regarding amendment in Section 245 of the Income Tax Act, 1961 where under the Income Tax Settlement Commission is proposed to be abolished w.e.f. 01.02.2021, cannot be acted upon without being notified in the official gazette and without receiving the Presidential assent - HELD THAT:- Writ petitions were preferred with an apprehension that applications of the petitioners would not be .....

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..... e Respondents : M/s Rajiv Sinha, ASGI, Neeraj Kumar, Adv. ( for UOI) : Mr. Rahul Lamba, Advocate (for Respondent no.2) ORDER Heard Learned Senior Counsel for the petitioners Mr. Mukul Rohatgi assisted by Mr. Nitin Kumar Pasari; respondent Union of India through Mr. Neeraj Kumar, A.C. to learned A.S.G.I and Mr. Rahul Lamba for the respondent Department. 2. Both the writ petitions were preferred .....

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..... .P.(T) No. 832 of 2021, an order of the Rajasthan High Court vide order dated 22.02.2021 passed in D.B. Civil Writ Petition No. 2192 of 2021 asking the Settlement Commission to accept the application made by the assesse. However, it appeared from the averments made in the writ petitions that no such application has been filed before the Settlement Commissioner by the petitioners. In those circumst .....

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..... d an amount of ₹ 500/- by way of application fee with the Settlement Commission. Learned Senior Counsel for the petitioners submits that part of the grievance of the petitioners have been satisfied to the extent that applications have been formally received by the Settlement Commission. It is submitted that the Settlement Commission may be directed to proceed with the settlement applications .....

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..... osed to the supplementary affidavit. In these circumstances, petitioners' grievance, though raised prematurely before this Court, appears to have been redressed. Chapter XIX-A of the Income Tax Act, 1961 deals with powers and procedure of Settlement Commission. The Settlement Commission may consider it in accordance with law. 7. However, it is made clear that this Court has not gone into the meri .....

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