Writ petitions. Clause (iv) of Sub-section (1) of
Section 245HA of the Act provides that where an order under
Section 245D ... applicant, proceedings shall abate on the specified
date under Section 245HA(1)(iv) of the Act. The said exception
to read down the language
years 1975-76 to 1982-83 by invoking the provisions of section 245HA(1) of the act for the completion of the assessment proceeding ... Settlement Commission restored the proceedings to the assessing officer under section 245HA of the Act was not attributable to the petitioner and hence, there should
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
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
245C (1) was rejected, the settlement
proceedings abates in view of Section 245HA (1) (i) and the
Assessing Officer is entitled ... proceedings before the ITSC would
abate in view of Section 245HA of the Act, without deliberation on
the additional income disclosed in the application
relevant time that alone would apply. Section 153(8)
and Section 245HA (4) would have no application whatsoever.
(viii) According to Section 245HA ... Section 153 , 153B of the Act. The
specified date in terms of 245HA (1) (i) is the date on which the application
is rejected under
submitted by Shri G. C. Sharma, Advocate, that the language of section 245HA(1) was significant and that, in view thereof, the assessment orders made ... submitted by him that, according to the language of section 245HA(1) , the Assessing Officer had to dispose of the case in accordance with
submitted by Shri G. C. Sharma, Advocate, that the language of section 245HA(1) was significant and that, in view thereof, the assessment orders made ... submitted by him that, according to the language of section 245HA(1) , the Assessing Officer had to dispose of the case in accordance with
Inviting the attention of the Court to Section
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245D(4A) and 245HA(1)(iv) of the Act, it was submitted
that limitation provided under ... 245D(4A)(iii) of the Act and by operation
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of Section 245HA(1)(iv) of the Act, learned Single Judge
was right in reaching
part of his client the cut off date as enshrined under section
245HA(1)(iv) of the said act cannot act as a deterrent ... submits that the authorities have misinterpreted the
provisions contained under section 245HA(1)(iv) of the said Act and have
recorded the abatement
