JAI GURU JEWELERS Vs. UOI
LAWS(ALL)-2013-7-277
HIGH COURT OF ALLAHABAD
Decided on July 16,2013

Jai Guru Jewelers Appellant
VERSUS
UOI Respondents


Referred Judgements :-

STAR TELEVISION NEWS LIMITED VS. UNION OF INDIA [REFERRED TO]


JUDGEMENT

- (1.)WE have heard Shri S.D. Singh, Shri S.K. Garg, Shri Ashish Bansal, Shri R.R. Agarwal and Shri Suyash Agarwal, learned counsels appearing for the petitioners. Shri Shambhu Chopra and Shri R.K. Upadhyay appear for the Income Tax department.
(2.)IN all these writ petitions the petitioners have prayed for directions to declare the amendments made by the Finance Act, 2007 in Chapter XIX -A of the Income Tax Act, 1961 (by which it has been provided that the applications for settlement filed prior to the amendment shall abate on 1.4.2008, provided under section 245 -D(4A) and 245 -HA of the amending Act) ultra vires the Constitution of India and to direct the Income Tax Settlement Commission, New Delhi to decide the applications on merits on or before 31.3.2008. A further prayer is made to direct the respondents to exclude all materials on the file of the Settlement Commission arising from the application for settlement filed by the petitioner from any proceedings initiated/continued against the petitioners by any Income Tax Authority.
(3.)BY interim orders passed in all these writ petitions the provision for abatement of proceeding relating to the petitioners pending before the Settlement Commissioner was stayed with a clarification that the pendency of the writ petition will not come in the way of the Settlement Commission in disposing the matter before it in accordance with law.
In some of the cases, which were connected to this batch of the writ petitions, the Settlement Commission had passed orders on the applications in favour of such petitioners, and thus the petitioners did not press those writ petitions, which were dismissed on 8.7.2013 and today i.e. 16.7.2013, without entering into the merits of their claims.



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