Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 661 - ALLAHABAD HIGH COURTConstitutional validity of amendments in Chapter XIX-A made by Finance Act, 2007 - Abatement of settlement application prior to amendment - Held that:- The purported objective of the amendments introduced in Chapter XIX-A by the 2007 Act is to streamline the proceedings before the Settlement Commission and to ensure expeditious disposal of pending cases, the amendments cannot be construed so as to punish an applicant for the inability or failure of the Settlement Commission to dispose of its application within the period specified in section 245D (4A), where such delay in disposal is not attributable to the applicant - An interpretation leading to an unjust, inequitable, harsh and absurd result must be rejected - by reading down the provisions of Section 245D (4A) (i) and Section 245HA (1) (iv) the constitutional validity of the amendments providing abatement of proceedings may be saved and protected from the vice of discrimination, and issue same directions to find out, if the delay is attributable to the applicants before making final order - Following decision of Star Television News Ltd v. Union of India [2009 (8) TMI 86 - BOMBAY HIGH COURT] - Decided in favour of assessee.
|