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TMI Blog2022 (3) TMI 1565X X X X Extracts X X X X X X X X Extracts X X X X ..... AT 376 of 2022 is taken on record. We have heard Mr. Khaitan, learned senior counsel for the appellant and Mr. Kundalia, learned senior counsel for the Income Tax Authorities at length. The assessees had filed the present appeals against the common order dated 23.02.2022 passed in WPA 3048/2022 with WPA 3049/2022. The said writ petitions were filed praying for issuance of writ of certiorari to quash the order dated 14.01.2022 by which the applications filed by the appellants before the Settlement Commission under the Income Tax Act, 1961 (in short, the Act) were rejected. The appellants also challenged the circular issued by CBDT dated 28.09.2021 which permitted the assessees to file applications before the Settlement Commission not later ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are to be decided. The applications filed by the appellants before the Settlement Commission on 08.03.2021 were subsequently rejected after issuance of the show cause notice. The Commission opined that in the assessees' case notice under Section 153(A) of the Act was issued on 02.02.2021 and as such the relevant assessment proceedings were not pending as on 31.01.2021 and, therefore, the assesssees were directed to show cause as to why the applications filed on 08.03.2021 should not be rejected as no relevant assessment proceedings were pending as on 31.01.2021 (that is before 01.02.2021). The assessees by reply dated 21.01.2021 submitted that since search and seizure operations had taken place on 16.01.2020, the assessment and re-ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amendment to the Act been discriminatory and ultra vires of the Constitution of India also needs to be considered. There is also a challenge to the CBDT Circular as the same has been discriminatory and violative of Article 14 of the Constitution of India. That apart, it has been considered as to what would be the effect of the CBDT Circular extending time to file application before the Commission until 30.09.2021. The arguments on behalf of the respondent authorities has also been considered as regards the relevancy of the conduct of the assessees as they have filed applications before the Commission only on 08.03.2021, that is, much after they had approached the High Court at Jharkhand for certain reliefs. In our view, all legal iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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