Anuj Kumar v. The UOI, New Delhi / The Income-tax Settlement Commission Income-tax and Wealth-tax, Kolkata/ The CIT-II, Patna - 2020-LL-0813-23

Citation	2020-LL-0813-23
Appellant Name	Anuj Kumar
Respondent Name	The UOI, New Delhi / The Income-tax Settlement Commission Income-tax and Wealth-tax, Kolkata/ The CIT-II, Patna
Court	HIGH COURT OF PATNA
Relevant Act	Income-tax
Date of Order	13/08/2020
Assessment Year	2008-09, 2009-10
Judgment	View Judgment
Keyword Tags	settlement application • settlement commission • commission income
Bot Summary:	CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER 9 13-08-2020 Petitioner has prayed for the following relief(s): For issuance of appropriate writ, order or direction setting aside the order dated 22.02.2013 passed u/s 245 D of the Income Tax Act, 61 referred to as the Act for the sake of brevity herein and hereinafter by the Respondent No.2 to the extent it dismisses the settlement application filed by the petitioner u/s 245 C of the Act for the Assessment Years 2008-09 and 2009-10 holding it as invalid and not maintainable. Issue an appropriate Patna High Court CWJC No.7564 of 2013(9) dt.13-08-2020 2/2 writ or interim order directing the Respondent No.2 to proceed with the petitioners settlement application for the years 2008-09 2009-10 holding it as valid and maintainable and consider the applicability of section 245 HA of the Act at the time of final disposal of the settlement application u/s 245D(4) of the Act subject to/in consonance with the decision of the Hon ble Supreme Court vide SLP No.784 of 2013 in the case of Bansidhar Ganga Prasad Pvt. Ltd. vs. CIT Anr. On the issue of pendency of assessment proceedings for the purposes of section 245A(b) of the Act. Shri Krishna Mohan Mishra, learned counsel for the petitioner, seeks permission to withdraw the present petition for the reason that the present petition has become infructuous. The present petition stands dismissed as having become infructuous.

IN HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.7564 of 2013 Sri Anuj Kumar S/O Late Raghunath Prasad Rohatgi, Resident of 503, Dukhan Ram Plaza, Block B, Exhibition Road, P.O. G.P.O. and P.S. Gandhi Maidan, Distt. - Patna ... ... Petitioner/s Versus 1. Union of India through Secretary, Department of Revenue, Ministry of Finance, Government of India, Central Secretariat, North Block, New Delhi-110001. 2. Income Tax Settlement Commission Income Tax and Wealth Tax , Through Secretary, Income Tax Commission, Additional Bench, 10C, Middleton Row, 2nd Floor, Kolkata-700071 3. Commissioner of Income Tax - Ii, 2nd Floor, Central Revenue Building, Bir Chand Patel Path, Patna-800001. Respondent/s Appearance : For Petitioner/s : Mr. Krishna Mohan Mishra, Advocate For Respondent/s : Mrs Archana Sinha, Advocate. CORAM: HONOURABLE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER (Per: HONOURABLE CHIEF JUSTICE) 9 13-08-2020 Petitioner has prayed for following relief(s): (a) For issuance of appropriate writ, order or direction setting aside order dated 22.02.2013 passed u/s 245 D (2C) of Income Tax Act, 61 [referred to as Act for sake of brevity herein and hereinafter] by Respondent No.2 to extent it dismisses settlement application filed by petitioner u/s 245 C (1) of Act for Assessment Years 2008-09 and 2009-10 holding it as invalid and not maintainable . (b) Alternatively, issue appropriate Patna High Court CWJC No.7564 of 2013(9) dt.13-08-2020 2/2 writ or interim order directing Respondent No.2 to proceed with petitioners settlement application for years 2008-09 & 2009-10 holding it as valid and maintainable and consider applicability of section 245 HA of Act at time of final disposal of settlement application [u/s 245D(4) of Act] subject to/in consonance with decision of Hon ble Supreme Court vide SLP (Civil) No.784 of 2013 in case of Bansidhar Ganga Prasad Pvt. Ltd. vs. CIT & Anr. on issue of pendency of assessment proceedings for purposes of section 245A(b) of Act. Shri Krishna Mohan Mishra, learned counsel for petitioner, seeks permission to withdraw present petition for reason that present petition has become infructuous. As such, present petition stands dismissed as having become infructuous. (Sanjay Karol, CJ) ( S. Kumar, J) K.C.Jha/- U Anuj Kumar v. UOI, New Delhi / Income-tax Settlement Commission Income-tax and Wealth-tax, Kolkata/ CIT-II, Patna

Metadata

Judgment