Calcutta High Court
Emta Coal Limited vs Income Tax Settlement Commission ... on 5 January, 2023
Author: Md. Nizamuddin
Bench: Md. Nizamuddin
OD - 19
ORDER SHEET
WPO/234/2019
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTION
ORIGINAL SIDE
EMTA COAL LIMITED
VS
INCOME TAX SETTLEMENT COMMISSION (INCOME TAX AND
WEALTH TAX), ADDITIONAL BENCH AND ORS.
BEFORE:
The Hon'ble JUSTICE MD. NIZAMUDDIN
Date : 5th January, 2023.
Appearance:
Mr. J.P. Khaitan, Sr.Adv.
Mr. Akhilesh Gupta, Adv.
Mr. S. Rudra, Adv.
...For the Petitioner
Mr. Vipul Kundalia, Adv.
Mr. Anurag Roy, Adv.
...For the respondent
The Court : Heard learned advocates appearing for the parties. One of the issues involved in this writ petition is relating to jurisdiction of the Settlement Commission Authority in passing an impugned order consisting of two members while Mr. Khaitan, learned senior counsel by placing Section 245BA sub-section (5) of the Income Tax Act, 1961 read with Rule 12A of the Income Tax Settlement Commission Procedure Rules, 1997 contends that the impugned order is not sustainable since the impugned order was passed by two members without fulfilling the criteria of the aforesaid provisions of law. Mr. Kundalia, learned counsel representing the respondents Income Tax Authority prays for time to produce the record to the effect that at the relevant point of time of passing the impugned order 2 whether two members or three members of the Settlement Commission were available or whether Rule 12A of the aforesaid Rule was complied if two members were available.
List this matter on 20th January, 2023 for further hearing when Mr. Kundalia will produce the relevant records.
(MD. NIZAMUDDIN, J.) TR/