9911796707
TMI Blog2022 (7) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication within the period specified where such delay in disposal is not attributable to petitioner. Otherwise it would amount to punishing petitioner for the inability of the Settlement Commission to fulfill its statutory obligation, for matters completely beyond his control. The time lost from the date of the impugned order till the application is filed, which Mr. Motwani states will be filed within 4 weeks from today, shall be excluded. Since, the application had already been admitted earlier, we would request the Settlement Commission to endeavour to finally dispose the application in the first hearing itself. Petition disposed off. - WRIT PETITION NO. 563 OF 2009 - - - Dated:- 14-7-2022 - K. R. SHRIRAM MILIND N. JADHAV, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission. 3. Having considered the facts and circumstances of the case and the chronology of dates given in the petition and submissions by Mr.Motwani, in our view, petitioner should be permitted to file an application afresh before the Settlement Commission and the Settlement Commission shall consider the same on merits in accordance with law. The provisions cannot be construed as punishing an applicant for the inability or failure of the Settlement Commission to dispose the application within the period specified where such delay in disposal is not attributable to petitioner. Otherwise it would amount to punishing petitioner for the inability of the Settlement Commission to fulfill its statutory obligation, for matters completely beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an interpretation leading to such an unjust, inequitable, harsh and absurd result must be rejected. Consequently, section 245HA(1)(iv)must be read in the manner set out above only to applications where the applicants have, by some willful act or omission, prevented the Settlement Commission from fulfilling its statutory mandatory duty under section 245D(4A) only such applications will abate. To do so will also avoid the inequitably and unjust result whereby an applicant, who has been induced to pay the tax on the income disclosed and interest thereon by reason of a statutory assurance that its application will be settled by the Settlement Commission on or before 31 st March 2008, is penalized for no fault of its own by the abatement ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
