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2021 (3) TMI 90 - HC - Income TaxSettlement of cases - Application of petitioner under Section 245C - grievance of petitioner against not granting interim stay while granting statutory right available to an assessee to move for settlement of cases under Chapter XIX-A - Order of Single Judge Bench - HELD THAT:- As rightly argued by Senior Advocate Aravind P Datar the consideration of stay vis-a- vis Exts.P1 and P2 by this Court would not also cause prejudice or hardship to the Department, in view of Section 153B explanation (i). At this junction Exts.P1 and P2 result in assessment orders, then the claim or right of petitioner is adversely affected. Department, as on date, has not challenged the order of learned Single Judge directing receipt of application of petitioner under Section 245C of the Act - objections raised by Advocate P.K.R. Menon appearing for the Department that the application of petitioner is taken on file, and in such an event the Settlement Commissioner has to withdraw the case relating to the subject Assessment Year from the assessing officer, but the stay on Exts.P1 and P2 would preclude the Commissioner from summoning the file and this is an avoidable situation as well in the total circumstances of the case The order under appeal could be modified and is accordingly modified as follows: (a) There shall be an interim stay of Exts.P1 and P2 series during the pendency of the writ petition, subject to the following: (b) The interim order granted by this Court shall not be understood as, in any manner, restricting the discretion available to the authorities under Chapter XIX-A of the Income Tax Act, either to admit or process the application of petitioner for settlement, and/or withdraw and summon the subject assessment files to the Office of the Settlement Commissioner from the Office of the Assessing Officer.
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