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2019 (5) TMI 640

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..... ement Commission passed orders u/s 245D(2C) treating the applications made by the petitioners to be invalid. Against such orders, the petitioners approached this court by way of writ petitions, which came to be allowed by a judgment and order dated 4.2.2019 whereby the orders dated 2.2.2018 came to be set aside and the matters were restored to the file of the Settlement Commission. However, the operation of the judgment and order dated 4.2.2019 was stayed for a further period of four weeks so as to enable the respondent to approach the superior forum. Thus, for the period between 2.2.2018 till four weeks after 4.2.2019, there were no applications pending before the Settlement Commission and such applications were restored to the file of the .....

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..... le Mrs. Mauna Bhatt, learned senior standing counsel waives service of notice of rule on behalf of the respondents in each of the petitions. 2. By these petitions under Article 226 of the Constitution of India, the petitioners have called in question the common order dated 1.4.2019 passed by the Settlement Commission holding that it does not have the power to extend the due date of passing order within eighteen months from the date of filing the applications . 3. Shorn of all unnecessary facts, the relevant facts are that by a judgment and order 4.2.2019 passed in Special Civil Application No. 13581 of 2018 and allied matters set aside the orders dated 2.2.2018 passed by the Settlement Commission under section 245D(2C) of the Income Tax Act .....

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..... Advocate, learned counsel with Mrs. Mauna Bhatt, learned Senior Standing Counsel for respondents. 6. The only issue that arises for consideration is whether the time taken by the petitioners in pursuing the remedy before this court would stand excluded while computing the period of 18 months prescribed under clause (iii) of section 245D(4A) of the Act. 7. Section 245D(2A) of the Act to the extent the same is relevant for the present purpose reads thus: (4-A) The Settlement Commission shall pass an order under sub-section (4)- (iii) in respect of an application made on or after the 1st day of June, 2010, within eighteen months from the end of the month in which the application was made. 8. Thus, sub-section (4A) of section 245D of the Act ma .....

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