{"id":38946,"date":"2024-02-02T15:07:02","date_gmt":"2024-02-02T09:37:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-central-v-uoi-itsc-2023454-itr-696-224-dtr-441-334-ctr-261-allhc\/"},"modified":"2024-02-02T15:07:02","modified_gmt":"2024-02-02T09:37:02","slug":"pcit-central-v-uoi-itsc-2023454-itr-696-224-dtr-441-334-ctr-261-allhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-central-v-uoi-itsc-2023454-itr-696-224-dtr-441-334-ctr-261-allhc\/","title":{"rendered":"PCIT (Central) v. UOI &#038; ITSC (2023)454 ITR 696 \/ 224 DTR 441 \/334 CTR 261 (All)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Allowing the petition of the Revenue the Court held that the order of\u00a0 Settlement Commission based on\u00a0 revision is\u00a0 not valid. \u00a0The assessee had substantially deviated in disclosure of the income from the affidavit submitted under section\u00a0132(4)\u00a0of the Act before the Settlement Commission. That the Settlement Commission, in a mechanical manner, had waived the interest without considering whether the matter of the assessees was covered by the circulars of the Board, and waiving the interest in such a manner, which may indicate that statutory interest payable under sections\u00a0234A,\u00a0234B\u00a0and\u00a0234C\u00a0has also been waived. This was clearly beyond the competence and jurisdiction of the Commission..\u00a0 Settlement Commission has no power to waive interests 234A, 234B, 234C\u00a0 of the Act. \u00a0High Court can set aside order of\u00a0 Settlement Commission passed in excess of\u00a0 its statutory powers or\u00a0 in violation of principles of\u00a0 natural justice.\u00a0 Court also made observations that the conduct rules pertaining to Government servant and even those employed in public corporations \/utilities are not permitted to indulge in private practice unless there is specific rule or provisions in this regard. Court also stated that the doctors\u00a0 of King Georges Medical University are entitle to non-practicing allowance and further that there is bar from private practice which clearly indicate that they cannot work anywhere except for the University where they are appointed. The\u00a0 Court directed the State Government shall make due enquiries and proceed appropriately against such individuals who are found indulged in blatant private practice\u00a0 and making profits in private companies and also being on their boards as directors. Copy of\u00a0 judgement was forwarded to the Principal Secretary Government of UP and The Vice Chancellor of King George Medical University, Lucknow by the senior register of the Court. (AY. 2007-08 to 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245D : Settlement Commission-Settlement of cases -Application-Full and true disclosure of  undisclosed income-Revision of  amount-Order of  Settlement Commission based on  revision is  not valid-No power to waive interest-High Court can set aside order of  Settlement Commission passed in excess of  its statutory powers or  in violation of principles of  natural justice-High Court also directed  the Principal Secretary Government of UP and The Vice Chancellor of King George Medical University, Lucknow to take appropriate action against the individual Doctors  who are employees  of King Georges Medical University,  who are found indulged in blatant private practice  and making profits in private companies and also being on their boards as directors   [S. 132(4),234A, 234B, 234C, 245C, 245D(4), 245D(6B), 245I,  Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-38946","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a8a","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38946","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=38946"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38946\/revisions"}],"predecessor-version":[{"id":38947,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38946\/revisions\/38947"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}