Gujarat High Court
Suntex vs Income on 28 March, 2008
Author: J.C.Upadhyaya
Bench: J.C.Upadhyaya
SCA/4941/2008 2/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 4941 of 2008 With SPECIAL CIVIL APPLICATION No. 5057 of 2008 With SPECIAL CIVIL APPLICATION No. 5079 of 2008 With SPECIAL CIVIL APPLICATION No. 5082 of 2008 To SPECIAL CIVIL APPLICATION No. 5083 of 2008 ====================================== SUNTEX SILK MILLS PVT. LTD & 8 - Petitioner(s) Versus INCOME TAX SETTLEMENT Commissioner - Respondent(s) ====================================== MR RK PATEL for Petitioner(s) : 1 - 9. MR RP BHATT for the Revenue DS AFF.NOT FILED (N) for Respondent(s) : 1, ====================================== CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA HONOURABLE MR.JUSTICE J.C.UPADHYAYA Date : 28/03/2008 ORAL ORDER
By this Petition, the petitioners pray that the Settlement Commissioner be directed to pass an order on the Settlement Applications filed by the petitioners before the Settlement Commissioner within the stipulated time as provided under Section 245D(4)(a) of the Income Tax Act, 1961 (for short `the Act').
Learned counsel for the petitioners submit that if it is not possible for the Settlement Commissioner to dispose of the Settlement Applications on or before 31.03.2008, a direction be given to the Settlement Commissioner that it shall not consider the Settlement Applications filed by the petitioners as having abated u/S.245HA of the Act.
He further submits that similar issue has arisen before the Bombay High Court in First Fidelity Home Limited (Writ Petition No.597 of 2008) and there the Bombay High Court by an order dated 17.03.2008 ordered that the Settlement Commissioner shall not consider the Settlement Application pending before it as having abated u/S.245HA of the Act. Following the Bombay High Court's order, similar order was passed by the Delhi High Court in Vatika Forms Limited.
Following both these orders, a Coordinate Bench of this Court in Special Civil Application No. 5208 of 2008 and other cognate matters, wherein the validity of the provisions of sub-section (4)(a) of Section 245D of the Act have also been challenged, passed similar order on 27.03.2008.
List these matters on 28.04.2008.
Meanwhile, the Settlement Commissioner is directed not to consider the Settlement Applications filed by the petitioners as having abated u/S.245HA of the Act. Direct service is permitted.
List it on 28.04.2008.
(Y.R. MEENA, C.J.) (J.C. UPADHYAYA, J.) [sn devu] pps