2021 (2) TMI 977 - TELANGANA HIGH COURT - Income Tax

Head Note / Extract:
Application for settlement of cases - effect of Bill proposed - petitioner submits that though Section 245C of the Income Tax Act, Chapter 19 still existing on the statute book, but the 3rd respondent is not receiving the application - as submitted that just because bill is introduced that will not have enforceability of law, unless it is passed by the Parliament and notification issued to that effect - HELD THAT:- In the present case nothing has happened and the statute remains on the statute book. The 3rd respondent is obligated to receive the application as long as the statute is valid and subsisting. Sri Namavarapu Rajeshwar Rao, learned Assistant Solicitor General takes notice on behalf of the 1st respondent and Sri B.Narsimha Sharma, learned Standing Counsel takes notice for the 2nd respondent and seeks time for getting instructions, Issue notice to the 3rd respondent. Personal service of notice is permitted. List on 12.04.2021.Meanwhile, the 3rd respondent is directed to receive the application of the petitioner and once the application is received, the consequences will follow.