TMI Blog2009 (1) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (hereinafter referred to as "the Act"), for the said assessment years and to amend the assessments for the said assessment years in accordance with the amended provisions of section 43(6) of the said Act after the insertion of Explanation 6. Prayer has been made for a direction upon the respondents directing them not to take any steps whatsoever for recovery of any demand purportedly made in terms of the orders of assessment as originally passed for any of the said assessment years without modifying such assessment in terms of the order dated June 30, 2008, passed by the Commissioner of Income-tax (Appeals) and on the basis of the applications made under section 154 of the Act for the said assessment years. 2. Learned senior advocate app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the High Powered Committee. 4. Heard the learned advocates for the parties. In Mahanagar Telephone Nigam Ltd. [2004] 267 ITR 647, 653 : "The mechanism set up by this court is not, as suggested by Mr. Andhyarujina, only to conciliate between Government Departments It is also set up for purposes of ensuring that frivolous disputes do not come before courts without clearance from the High Powered Committee. If it can, the High Powered Committee will resolve the dispute. If the dispute is not resolved the Committee would undoubtedly give clearance. However, there could also be frivolous litigation proposed by a department of the Government or public sector undertaking. This could be prevented by the High Powered Committee. In such case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the High Powered Committee for grant of necessary clearance for pursuing the matter before the High Court at Calcutta no order is passed on this writ petition. Hence, the writ petition is dismissed. However, the petitioner is at liberty to file application for revival of the writ petition after clearance is obtained from the Committee. 5. I trust and hope that since an application dated January 2, 2009, has been filed before the High Powered Committee, the Committee shall take up the matter as expeditiously as possible, however, subject to the compliance with formalities, if any. 6. Since the respondents were not called upon to file affidavits controverting the allegations in the writ petition, allegations are deemed not to have b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|