245D(2C),
245D(2D), 245D(3), 245D(4), 245D(4A) and 245HA in the Act
of 1961 and Sections ... petitioner's applications have not been abated in
view of Section 245HA of the Act of 1961 and 22HA
declaring the
provisions of Sections 245D(2A) , 245D(2D) and 245HA of the Income
Tax Act, 1961 (in short "the Act") as inserted ... date as March 31,
2008, was arbitrary the provisions of section 245HA
(1)(iv) to that extent will be also arbitrary. We have
also held
respect of the proceedings pending before the Settlement Commission under Section 245HA which was omitted by Finance Act 2002 with effect from 1.6.2002, was inserted ... material time relevant to the case herein is as follows:-
Section 245HA (1) The Settlement Commission may, if it is of opinion that any person
245D(2C),
245D(2D), 245D(3), 245D(4), 245D(4A) and 245HA in the Act
of 1961 and Sections ... petitioner's applications have not been abated in
view of Section 245HA of the Act of 1961 and 22HA
245D(2C),
245D(2D), 245D(3), 245D(4), 245D(4A) and 245HA in the Act
of 1961 and Sections ... petitioner's applications have not been abated in
view of Section 245HA of the Act of 1961 and 22HA
245D(2C),
245D(2D), 245D(3), 245D(4), 245D(4A) and 245HA in the Act
of 1961 and Sections ... petitioner's applications have not been abated in
view of Section 245HA of the Act of 1961 and 22HA
245D(2C),
245D(2D), 245D(3), 245D(4), 245D(4A) and 245HA in the Act
of 1961 and Sections ... petitioner's applications have not been abated in
view of Section 245HA of the Act of 1961 and 22HA
245D(2C),
245D(2D), 245D(3), 245D(4), 245D(4A) and 245HA in the Act
of 1961 and Sections ... petitioner's applications have not been abated in
view of Section 245HA of the Act of 1961 and 22HA
245D(2C),
245D(2D), 245D(3), 245D(4), 245D(4A) and 245HA in the Act
of 1961 and Sections ... petitioner's applications have not been abated in
view of Section 245HA of the Act of 1961 and 22HA
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
