challenge the
constitutional validity and legality of the provisions of Section 245HA(1)(iv) and
Section 245HA(3) of the Income Tax Act as inserted ... penalty in the manner and circumstances set out
therein.
6. Section 245HA of which some provisions are challenged to the extent
necessary is reproduced
November 23, 1989, passed by the Income-tax Settlement Commission under section 245HA of the Income-tax Act, 1961, and under section 22HA ... interim relief granted.
6. On September 1, 1989, a notice under section 245HA of the Income-tax Act, 1961, and under section 22HA
unjust, inequitable, harsh
and absurd result must be rejected. Consequently, section
245HA(1)(iv)must be read in the manner set out above
only ... date as 31 st March, 2008
was arbitrary the provisions of Section 245HA(1)(iv) to
that extent will be also arbitrary. We have also
manner in which such
income has been derived. Section 245HA provides for the abatement of
proceedings before the Settlement Commission in certain eventualities ... time. Upon the
abatement of the proceedings, Sub-section (2) of Section 245HA provides
that the Assessing Officer or the Income Tax Authority before whom
power of Settlement
Commission to grant immunity from prosecution and penalty.
Section 245HA pertains to abatement of proceeding before
Settlement Commission. Sub-section ... Section 245HA
provides for time limit for completion of settlement
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application was filed on July 22, 1976. The amendments under section 245HA /section 22HA were introduced by the amendment Act which came into force only ... fully justified. In the face of the finding, the action under section 245HA / 22HA of the Acts is eminently justified. Mark the wording
follows that in view of Section 245HA of the Act,
proceedings before the Settlement Commission shall abate under
Section 245HA ... respect of those years. As a
consequence thereof, in terms of Section 245HA(2) of the Act, the
papers and proceedings shall be restored
section (2C), sub-section (2D), sub-section
(4) thereof and Section 245HA and Section 153 with special
reference to clause (vii) of explanation ... civil wps 5997-2321-3351-3509-5752-17.doc
10. Section 245HA(1) inter alia provides that where an
application made under Section 245C
section (2C), sub-section (2D), sub-section
(4) thereof and Section 245HA and Section 153 with special
reference to clause (vii) of explanation ... civil wps 5997-2321-3351-3509-5752-17.doc
10. Section 245HA(1) inter alia provides that where an
application made under Section 245C
section (2C), sub-section (2D), sub-section
(4) thereof and Section 245HA and Section 153 with special
reference to clause (vii) of explanation ... civil wps 5997-2321-3351-3509-5752-17.doc
10. Section 245HA(1) inter alia provides that where an
application made under Section 245C
