The assessee challenged the validity of amendments to Act abolishing Settlement Commission and Circular issued by CBDT stipulating final date for filing application before Settlement Commission and circular issued by CBDT stipulating final date for filing application before Settlement Commission. Single judge dismissed the petition. On appeal the division Bench held that legal issues can be considered only after the respondents file their affidavit-in-opposition. The writ petitions should not have been dismissed at the admission stage and should have been heard after calling for affidavits as pure questions of law need to be first answered before proceeding into the factual matrix. Notices are stayed till disposal of appeals. (AY. 2013-14 to 2018-19)
Pradeep Kumar Naredi v. UOI [2024] 461 ITR 418 (Cal)(HC) RSB Industries Ltd v. UOI [2024] 461 ITR 418 (Cal)(HC) Editorial : Pradeep Kumar Naredi v. UOI [2024] 461 ITR 414 (Cal)(HC)(Single Judge ), Also refer Sar Senapati Santaji Ghorpade Sugar Factory Ltd. v. ACIT [2024] 161 taxmann.com 166 (Bom) (HC)
S. 245C : Settlement Commission-Settlement of cases-Conditions-Validity of amendments to Act abolishing Settlement Commission and Circular issued by CBDT stipulating final date for filing application before Settlement Commission-Dismissal of writ petition by a single judge at admission stage is held to be not proper-Respondents are directed to file affidavits for consideration of legal aspects-Limitation-Search cases-Notices are stayed till the disposal of appeals. [S. 132, 153A, 245D, Art. 226]