TMI Blog2021 (3) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... rders, 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r settlement of cases under Chapter XIX-A and also that the Settlement Commissioner from 01.02.2021 was not receiving the applications from the assessee, has filed the instant writ petition for appropriate directions, including direction to receive the application of petitioner under Section 245C of the Act. The petitioner refers to and relies on the interim order of the High Court for the State of Telangana in Writ Petition No.3181 of 2021, the Interim Order of Madras High Court in W.P.(C) No.3001 of 2021 and W.M.P. No.3365 of 2021 in support of petitioner's case for grant of interim stay of Exts.P1 and P2 notices, stated supra. The learned Single Judge, through order under appeal, directed the 2nd respondent to receive application of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.P1 and P2 could have been made by the learned Single Judge. He prays for allowing the appeal. 4. Learned Senior Advocate P.K.R. Menon appearing for respondent argues that the direction is issued to accept the application of petitioner for settlement under Chapter XIX-A. It presupposes that the acceptance and consideration thereon is in accordance with law and further orders that may be made in this behalf by the Commissioner for Settlement from time to time. The Court considers granting stay of Exts.P1 and P2, then the Settlement Commissioner even if desires to summon the files, notices referred to above from the Office of Assessment Officer for comprehensively dealing with the application made by the petitioner would be precluded. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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. The 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. Further we also appreciate the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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