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2012 (3) TMI 434 - HC - Income TaxValidity of Section 245HA read with Section 245HA(3) - petitioner's contention is that he submitted applications in time and in accordance with law and provided all materials to the authorities concerned - Held that:- The writ petition of the writ petitioners are deserves to be allowed. The Settlement Commissioner may now proceed to decide the applications, following the principles laid down in the case of Star Television News Limited Vs. Union of India & Ors.[2009 (8) TMI 86 - BOMBAY HIGH COURT] and while doing so examine whether there was fault of the petitioner and the petitioner is responsible for the delay in passing the order by the Income Tax authorities or not.
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