9911796707
TMI Blog1992 (7) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... ttlement Commission vide their order No. 10/CC/149/83-IT dated 26-12-1988. The assessee is in appeal against the impugned orders of the CIT(A) on several grounds namely the learned CIT(A) had no jurisdiction to pass the impugned order in view of the provisions of sub-section (2) of section 245F of the I.T. Act, 1961. The impugned order having been passed without jurisdiction is bad in law and therefore deserves to be cancelled and the status quo ante ordered to be restored. Further common ground taken by the assessee is that the learned CIT(A) ought to have appreciated that just because the appellant's income-tax settlement application for the assessment years have been admitted it was not open to him to dismiss the appellant's appeals agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the interest of the assessee in case the Settlement Commission thought it fit to send back the case to the assessing officer for non-cooperation of the assessee with the Settlement Commission as contemplated in section 245HA the assessee would have no remedy to seek as the appeals filed by the assessee before the CIT(A) stood dismissed. He further pointed out that inasmuch as the ITO has already passed the assessment orders and orders refusing registration he would only issue demand notice and enforce the collection. In that case the assessee has to seek remedy by an appeal before the CIT(A) but there would be legal hurdles in admission of appeal. Therefore he urged that the right course for the CIT(A) would have been to keep the appeals pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sub-section (3) which contains a non obstante clause and which overrides sub-section (2) provides that 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 affect the operation of any other provision of this Act requiring the applicant to pay the tax on the basis of self-assessment in relation to the matters before the Settlement Commission. For our purpose sub-section (2) is relevant which confers, on the admission of application for settlement, exclusive jurisdiction to Settlement Commission to exercise the powers and functions of an income-tax authority under this Act in relation to that case. In view of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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