Jay kumar Singh v. PCIT (2020) 187 DTR 283 / 313 CTR 609 (MP )(HC)

S. 245D : Settlement Commission –Limitation Application filed by the assessee is barred by limitation – Writ petition dismissed .[ S.245D(4), 245D(6B), Art, 226 ]

Dismissing the petition the Court held that application under Section 245D(6B) was filed by Assessee on 30.06.2017 which was barred by limitation as provided under sub-section (6B) thereof. Even if argument advanced by Assessee that limitation of six months for entertaining application under Section 245D(6B) would start running from date order was served on Assessee, is considered, there is nothing to show as to on which date in month of December, 2016 order was served upon Assessee. Assessee has only stated that order dated 28.11.2016 was served upon him in month of December, 2016 and has not demonstrated that order dated 28.11.2016 was served upon him on or after 30  December, 2016 so as to claim that application filed by Assessee on 30nJune, 2017 was within limitation.