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2019 (5) TMI 640

y before High court would be excluded - earlier application was rejected by Commission which was restored by High Court - HELD THAT: - Sub-section (4A) of section 245D mandates that the Settlement Commission passes an order u/s 245D(4) within eighteen months from the end of the month in which the application was made which period would be over on 31st May, and 30th June respectively. In this case, the Settlement 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 restor .....

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PLICATION NO. 8133 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 8134 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 8136 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 8138 of 2019 For The Petitioner : MR J. P. SHAH, SENIOR ADVOCATE with MR MANISH J SHAH (1320) For The Respondents : MR. M. R. BHATT, SENIOR ADVOCATE with MRS MAUNA M BHATT (174) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Rule 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 .....

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same as 31.05.2019 in case of petitioners shown at serial number 1 to 9 in the cause title and 30.06.2019 in case of the petitioner at serial number 10 unless the time is extended by the High Court. Being aggrieved, the petitioners have approached this court. 5. Heard Mr. J.P. Shah, Senior Advocate, learned counsel with Mr. Manish Shah, learned advocate for the petitioner and Mr. M R Bhatt, Senior 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 th .....

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herefore, the period between 2.2.2018 to four weeks after 4.2.2019 when the applications stood disposed of, cannot be taken into consideration for the purpose of computing the period of eighteen months as contemplated under section 245D(4A) of the Act. 9. The petitions, therefore, succeed and are accordingly allowed. It is held that the period from 2.2.2018 to four weeks after 4.2.2019 shall stand excluded while computing the period of eighteen months for passing the order under section 245D(4) of the Income Tax Act, 1961. Needless to state that the Settlement Commission should not wait for the entire period of eighteen months for passing the order under section 245D(4) of the Income Tax Act, 1961 to be over and may decide the application a .....

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