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Union Of India Versus Star Television News Limited

2015 (4) TMI 19 - SUPREME COURT

Settlement commission - Validity of Sections 245 HA(1)(iv) and 245HA(3) of the Income Tax Act, 1961, as amended by Finance Act, 2007 challenged - Time limits were set for completion of a particular stage of the proceedings. - High Court found [2009 ( .....

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HA(1)(iv) in particular to avoid holding the provisions as unconstitutional - Held that:- The conclusion arrived at by the high court that fixing the cutoff date as 31st March, 2008 was arbitrary the provisions of Section 245HA(1)(iv) to that extent .....

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ld have to read Section 245HA(1)(iv) to mean that in the event the application could not be disposed of for any reasons attributable on the part of the applicant who has made an application under Section 245C. Consequently only such proceedings would .....

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- Special Leave to Appeal (C) No(s).27873/2010, C.A. No. 2429/2015 & Others - Dated:- 25-3-2015 - A.k. Sikri And Rohinton Fali Nariman JJ. For the Appellant : Mr.Mukul Rohatgi, AG For the Respondent : Mr.Porus F.Kaka, Sr.Adv. ORDER Delay condoned. I .....

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ty of Sections 245 HA(1)(iv) and 245HA(3) of the Income Tax Act, 1961, as amended by Finance Act, 2007 was challenged. The High Court, by a detailed judgment, found the aforesaid provisions to be violative of Article 14 etc but at the same time, it d .....

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up in paragraph 54 of the impugned judgment, which reads as under: "54. From the above discussion having arrived at a conclusion that fixing the cutoff date as 31st March, 2008 was arbitrary the provisions of Section 245HA(1)(iv) to that extent .....

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