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2018 (9) TMI 229 - MADRAS HIGH COURTSettlement Commission order u/s 245D(2C) - petitioner seeks for a direction to the 1st respondent to reconsider the said application and to pass fresh orders under Section 245D(2C) - whether the order passed by the Settlement Commission u/s 245 D(2C) needs any interference by exercising this Court's discretionary jurisdiction under Article 226 of the Constitution of India - Held that:- The phrase at any stage of a case relating to him used under section 245C is significant, which would only indicate that the case relating to the assessee in respect of a particular assessment year, in which, a full and true disclosure of income has not been disclosed before the AO etc. The bar provided under section 245K(2) for making subsequent application under section 245C is to be construed as a bar in respect of such assessment year, which is already the subject matter in the earlier application, and not in respect of any future application in respect of any other assessment year/years, being not the subject matter of the application already filed under section 245C, which was allowed to be proceeded with under sub-section (1) of Section 245D. Section 245K(2) is not imposing total bar on subsequent application, as apprehended by the petitioner in this case. On the other hand, such total bar is applicable only in respect of cases falling under Section 245K(1). As already stated supra, the bar under Section 245K(2) is against an application in respect of the same assessment year, so long as the applicant has not suffered any such disqualifications as stated u/s 245K(1). Thus, find that the apprehension of the petitioner about the anticipated total bar in approaching the commission in future is not well- founded. Settlement Commission, impugned in this writ petition, does not warrant any interference, more particularly, by exercising the discretionary jurisdiction of this Court under Article 226 of the Constitution of India.
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