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2020 (2) TMI 655 - HC - Income TaxSettlement of cases - Period of limitation for rectification of mistake apparent from the record in the order passed by the Settlement Commission - Application u/s 245D(6B) - Procedure on receipt of an application under section 245C - HELD THAT:- A perusal of sub-section (6B) of Section 245D of the Act makes it amply clear that any mistake apparent from the record in the order passed by the Settlement Commission under sub-section (4) of Section 245D of the Act may be rectified at any time within a period of six months from the end of the month in which the order was passed or at any time within a period of six months from the end of the month in which an application for rectification has been made by the Principal Commissioner or the Commissioner or the applicant, as the case may be. Six months from the end of the month in which the order was passed, expired on 31st May, 2017. Admittedly, the application under Section 245D(6B) of the Act was filed by the petitioner on 30.06.2017 which was barred by limitation as provided under sub-section (6B) thereof. Still further, even if the argument advanced by the petitioner that the limitation of six months for entertaining application under Section 245D(6B) of the Act would start running from the date the order was served on the petitioner, is considered, there is nothing to show as to on which date in the month of December, 2016 the order was served upon the petitioner. The petitioner has only stated that the order dated 28.11.2016 was served upon him in the month of December, 2016 and has not demonstrated that the order dated 28.11.2016 was served upon him on or after 30th December, 2016 so as to claim that the application filed by the petitioner on 30th June, 2017 was within limitation. Thus, considering the controversy from this angle also, no case is made out in favour of the petitioner. We do not find any error in the findings recorded by the learned Settlement Commission warranting interference in exercise of power of judicial review. That apart, if any right has been conferred by the Legislature, it equally has the right to take it away or prescribe reasonable conditions for the exercise of the right. The Legislature would be perfectly within its right to regulate any right conferred by it while imposing conditions or restrictions on its exercise.
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