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2015 (7) TMI 805 - HC - Income TaxNature of mandamus declaring Sections 245 D (4A) and 245 HA as inserted by the Finance Act as ultra vires - proceedings before settlement commission - Whether, amendments in Chapter XIX-A of Finance Act, 2007 are ultra vires the constitution? - Held that:- As decided in M/s. Jai Guru Jewelers Vs. Union of India and others [2013 (7) TMI 582 - ALLAHABAD HIGH COURT] where following decision of Star Television News Limited Versus Union of India and others [2009 (8) TMI 86 - BOMBAY HIGH COURT] to hold that 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. We further direct that in carrying out the directions of this Court in the pending applications, the Settlement Commission will, in arriving at a finding on the question whether the delay in disposal is attributable to the applicants, follow the same guidelines, which have been set out in the judgment in Star Television News Ltd v. Union of India (supra) - Decided in favour of assessee.
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