also challenged the
constitutionality of sections 245D(2A) , 245D(2D) and
245HA of the Income Tax Act, 1961 ("the Act" for short)
inserted ... Settlement Commission has power to grant immunity
from prosecution and penalty. Section 245HA which was
introduced with effect from 1.6.2007, provides for
situations under which
paid within the prescribed time. As
per subsection(3) of section 245HA which was newly
inserted, the material produced by the assessee before ... with the provisions of sub sections 2 , 3
and 4 of section 245HA. It is in this background the
petitioner has challenged the said order
India for the prayers, inter alia, declaring the provisions of
Sec. 245HA of the Income-tax Act, 1961 ('the Act' for short) ultra ... alternative, it is also prayed
that the provisions of Sec. 245HA may be read down or watered down
so that the settlement application
abatement of proceedings before the
Settlement Commission as provided under Section 245HA shall
follow. Section 245HA of the Act reads as under:-
"Abatement ... proceeding before Settlement
Commission.
245HA. (1) Where -
(i) an application made under section 245C on or
after the 1st day of June, 2007 has been
Acron Pharmaceuticals & vs Union Of India Thro on 29 August, 2013
Bench: M.R
cases were materially
amended. One of the provisions inserted was Section 245HA which
envisages abatement of proceedings; if not finally disposed of
within the stipulated ... Civil
Application No. 5974 of 2008 challenging validity of the said
Section 245HA of the Act. In the meantime, such an issue had
reached
India for the prayers, inter alia, declaring the provisions of Sec.
245HA of the Income-tax Act, 1961 ('the Act' for short) ultra ... proceedings before the
Settlement Commission and also stay the operation of Sec. 245HA of
the Act.
2. The
case of the petitioner, briefly summarized
these writ petitions as constitutional validity of provisions of
Sec.245HA(1)(iv) and 245HA(3) of the Income Tax Act, 1961, are under
challenge ... settlement applications filed by
the petitioners as having abated under Section 245HA of the Act for
want of compliance with Section 245D
these writ
petitions as constitutional validity of provisions of
Sec.245HA(1)(iv) and 245HA(3) of the Income Tax Act, 1961 are under
challenge ... settlement applications filed by the petitioners as
having abated under Section 245HA of the Act for want of compliance
with Section 245D
directions declaring that the provisions of Section 245D(FA) and
Section 245HA of the Act are ultra vires to Constitution of India
and are null ... suspension
of abatement of settlement application filed by the petitioner
under Section 245HA of the Income-Tax Act for want of compliance
with section 245D
