Bombay High Court
Sunita Textiles Ltd. vs Commissioner Of Income Tax And Ors. on 4 March, 2008
Equivalent citations: (2008)216CTR(BOM)74
Bench: F.I. Rebello, R.S. Mohite
JUDGMENT
1. Considering the declaration sought as to the Constitutional validity of Sections 245D(2D) and 245HA of IT Act, 1961 and considering the similar orders passed in earlier petitions, rule.
2. Notice has already been given to learned advocate general.
3. As the counsel for the Revenue seeks time to file affidavit in reply, by way of interim relief, we direct that during the pendency of this petition, Settlement Commission not to consider the Settlement Application filed by the petitioner No. 1 having abated under Section 245HA of the Act for want of compliance with Section 245D(2D) of the Act as amended by the Finance Act, 2007.
4. Respondent waives service.