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2022 (3) TMI 1037 - CALCUTTA HIGH COURTEligibility to file settlement application - benefit of extension of time to file application for settlement - Petitioner in support of his contention that his aforesaid application should have been accepted or entertained by the Settlement Commission since assessment proceeding shall be deemed to have been commenced only after issuance of notice under Section 153A of the Act which was issued in case of the petitioner on 2nd February, 2021 that is the date when the Settlement Commission had ceased to operate w.e.f. 1st February, 2021 in view of the aforesaid amended Finance Act - HELD THAT:- Admittedly, in this case, application for settlement under Section 245C(1) of the Act was filed on 17th March, 2021 while the Settlement Commission had ceased to operate w.e.f. 1st February, 2021 in view of the aforesaid Finance Act, 2021 amending the provisions of the Act. In view of this admitted position of the petitioner himself that notice under Section 153A of the Act was issued to the petitioner on 2nd February, 2021 which according to the petitioner is the date of commencement of assessment proceeding, question of petitioner being eligible to file settlement application on 31st January, 2021 by virtue of said order of the Board does not arise since the case of the petitioner is not covered by the aforesaid order of the Board upon which the petitioner wants to rely to take benefit which was issued by the Board on 28th September, 2021 which is much after 1st February, 2021 and had the Board intended to consider the difficulties in respect of the cases like of the petitioner the aforesaid order would have covered it. The writ court is only to see that every statutory authority acts within the four corners of law and that the law is properly implemented and it is not the duty of the Court to legislate the law or to issue any circular, notification of like nature or to take such type of policy decision granting relief to the petitioner beyond the scope of the aforesaid order of the Board amounting to amend the aforesaid order of the Central Board of Taxes acting under the power conferred upon under Section 119 of the Income Tax Act, 1961. In view of the discussion made above,we hold that the impugned order dated 14th January, 2022 passed by the Settlement Commission is in accordance with law and is legal and valid and in rightful exercise of the jurisdiction conferred upon it - we do not find any legal infirmity in the said impugned order of the Commission and accordingly not inclined to interfere with the aforesaid impugned order dated 14th January, 2022. So far as challenged to the legality and validity of the order of the aforesaid order of Central Board of Direct Taxes dated 28th September, 2021, on the ground of discrimination in exercise of power under Section 119 (2) (b) of the Income Tax Act, 1961 is concerned, we hold the said order of the Board as constitutionally valid and legal and is perfectly within the power conferred upon it under the aforesaid provision of law and the same is not discriminatory for the reason that the petitioner does not stand on the equal footing as of the class of person covered under the said order of the Board.
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