Usha Devi Singhania v. Commissioner of Income-tax, Chhattisgarh / Deputy Commissioner Income-tax, Circle-2(1), Raipur / Income-tax Settlement Commission, Kolkata
[Citation -2020-LL-0121-35]

Citation 2020-LL-0121-35
Appellant Name Usha Devi Singhania
Respondent Name Commissioner of Income-tax, Chhattisgarh / Deputy Commissioner Income-tax, Circle-2(1), Raipur / Income-tax Settlement Commission, Kolkata
Court HIGH COURT OF CHHATISGARH
Relevant Act Income-tax
Date of Order 21/01/2020
Judgment View Judgment
Keyword Tags settlement commission • tax liability
Bot Summary: Heard the learned counsel for the Appellants as well as the learned Standing Counsel representing the Department / Revenue. During the course of hearing, it is brought to the notice of this Court that the tax liability was finalized by the Settlement Commission in terms of the relevant provisions under the Income Tax Act, which was stated as 2 detrimental to the rights and interest of the Revenue and hence it was challenged by the Department by filing the writ petition before this Court. The learned Single Judge, after considering the merit involved, directed the matter to be re-considered by the Settlement Commission and accordingly, the order under challenge was set aside and remitted the matter back to the Settlement Commission. Similar order was sought to be challenged by the aggrieved assessee by filing appeal, wherein interference was declined and appeal was dismissed as per order dated 23.07.2018 in Writ Appeal No.511 of 2018. The verdict dated 23.07.2018 passed in Writ Appeal No. 509 of 2018 was recorded and the appeal was dismissed in the following terms : After hearing learned counsel for the parties, we find that the learned single judge has set aside the order of Settlement Commission only on the ground that it has not decided anything and because of the direction issued by the High Court, has simply closed the matter without application of mind. Though learned counsel for the appellant strenuously urged this Court to examine the subsequent situation on account of amendments in the law, we are not inclined to go into this aspect as an authority of original jurisdiction when the Settlement Commission has completely abdicated its function to examine the matter on the basis of the law existing on the date of consideration. We should make it clear that we have not commented upon the merits of petitioner's case with regard to his entitlement to settlement according to his application filed before the Settlement Commission in accordance with the provisions of law.


1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WA No. 520 of 2018 (Arising out of order dated 22.09.2017 passed by learned Single Judge in WPT No.5418 of 2009) Smt. Usha Devi Singhania W/o Lalit Ku. Singhania Aged About 63 Years 15/480, Circuit House Chowk, Civil Lines, Raipur Chhattisgarh. Petitioner Versus Commissioner Of Income Tax Raipur Chhattisgarh. Deputy Commissioner Income Tax, Circle 2(1), Raipur (Chhattisgarh) Income Tax Settlement Commission, Additional Bench, 100 Middletown Row, 2nd Floor, Kolkata, West Bengal Respondents For Appellants : Shri Abhyuday Singh, Advocate. For Respondent/Revenue : Shri Amit Choudhary, Advocate Hon'ble Shri P. R. Ramachandra Menon, Chief Justice Hon'ble Shri Parth Prateem Sahu, Judge Judgment on Board P. R. Ramachandra Menon, CJ. 21.01.2020 1. This appeal arises from verdict dated 22.09.2019 passed by learned Single Judge in Writ Petition (T) No.5418 of 2009. 2. Heard learned counsel for Appellants as well as learned Standing Counsel representing Department / Revenue. 3. During course of hearing, it is brought to notice of this Court that tax liability was finalized by Settlement Commission in terms of relevant provisions under Income Tax Act, which was stated as 2 detrimental to rights and interest of Revenue and hence it was challenged by Department by filing writ petition before this Court. learned Single Judge, after considering merit involved, directed matter to be re-considered by Settlement Commission and accordingly, order under challenge was set aside and remitted matter back to Settlement Commission. Similar order was sought to be challenged by aggrieved assessee by filing appeal, wherein interference was declined and appeal was dismissed as per order dated 23.07.2018 in Writ Appeal No.511 of 2018. When similar matters came up for consideration before Co- ordinate Bench on subsequent date, on 06.08.2018, course pursued was taken note of. verdict dated 23.07.2018 passed in Writ Appeal No. 509 of 2018 was recorded and appeal was dismissed in following terms : After hearing learned counsel for parties, we find that learned single judge has set aside order of Settlement Commission only on ground that it has not decided anything and because of direction issued by High Court, has simply closed matter without application of mind. Though learned counsel for appellant strenuously urged this Court to examine subsequent situation on account of amendments in law, we are not inclined to go into this aspect as authority of original jurisdiction when Settlement Commission has completely abdicated its function to examine matter on basis of law existing on date of consideration. It would be open for appellant herein to raise all contentions before Settlement Commission including all such arguments as may be available to him on basis of subsequent amendments. We should make it clear that we have not commented upon merits of petitioner's case with regard to his entitlement to settlement according to his application filed before Settlement Commission in accordance with provisions of law. This appeal is accordingly dismissed. 3 4. In above circumstances, we are of view that this matter is also liable to be finalized in terms of verdict passed by this Court. It is ordered accordingly and appeal stands dismissed as above. Sd/- Sd/- (P.R. Ramachandra Menon) (Parth Prateem Sahu) Chief Justice Judge Chandra Usha Devi Singhania v. Commissioner of Income-tax, Chhattisgarh / Deputy Commissioner Income-tax, Circle-2(1), Raipur / Income-tax Settlement Commission, Kolkata
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