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TMI Blog2022 (3) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... notice issued under Section 153A read with Section 143(3) of the Act could not have been issued. The same could be said to be without jurisdiction.On the above short ground alone, this writ application succeeds and is hereby allowed. The impugned notice is hereby quashed and set aside - R/SPECIAL CIVIL APPLICATION NO. 14977 OF 2021 - - - Dated:- 15-2-2022 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE MR ABHISHEK M MEHTA FOR THE PETITIONER MR MR BHATT, SENIOR COUNSEL WITH MR KARAN SANGHANI, ADVOCATE FOR M R BHATT CO. FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1 By this writ application under Article 226 of the Constitution of India, the writ app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation as this writ application can be disposed of on a short legal ground. 4 A Coordinate Bench of this Court while issuing notice to the Revenue, passed the following order dated 6th October 2021. The same reads thus: 2. According to the petitioner, the petitioner is already before the Income Tax Settlement Commission, which was discontinued in view of the amendment under Section 245 B of the Income Tax Act, 1961 ( the IT Act hereinafter) as stipulated under the Finance Act, 2021 leading to setting up of the Interim Board of Settlement by way of Notification No.91 of 2021 on 10.08.2021 for the purpose of settlement of the cases which were pending before the Income Tax Settlement Commission as on 01.02.2021, when the Income Tax Set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 153A of the Income Tax Act, 1961 (for short 'the Act') on the ground that application Settlement therefore, the petitioner has filed before Commission the on Income 21.1.2021 the Assessing Officer has an Tax and no jurisdiction to issue such impugned show cause notice. 4. I submit that the Assessing Officer issued notice dated 15.9.2021 under Section 153A of the Act as the petitioner did not submit the copy of receipt of admission of application filed before the Settlement Commission. The petitioner had submitted Form No.34BA under Sub- Section (1) of Section 245C of the Act (1) of on 21.1.2021. However, the petitioner failed to submit a copy of receipt depicting filing of application before the Settlement Commission. Post ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not allowed to be proceeded with under sub-section (2A) of section 245D, or, as the case may be, is declared invalid under sub-section (2C) of that section; or (iii) an application is not allowed to be further proceeded with under sub-section (2D) of section 245D. the Settlement Commission, in respect of such application shall have such exclusive jurisdiction upto the date on which the application is rejected, or, not allowed to be proceeded with, or, declared invalid, or, not allowed to be further proceeded with, as the case may be. (3) Notwithstanding anything contained in Sub-section (2) and in the absence of any express direction to the contrary by the Settlement Commission, nothing contained in this section shall affe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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