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Supreme CourtFull Bench(2001) 02 SC CK 0148

Commissioner of Income Tax vs Ashok G. Karia (HUF)

Supreme Court Of India · Decided on 22 February 2001 · Citation: AIR 2001 SC 3863 : (2001) AIRSCW 4313 : (2002) 1 ALLMR 661 : (2002) 1 ALT 36 : (2001) 8 JT 545 : (2002) 2 LW 534 : (2002) 1 MLJ 105 : (2001) 7 SCALE 219 : (2002) 1 SCC 538 : (2001) 7 Supreme 687 : (2001) 3 UPLBEC 2449

HON’BLE JUDGES
Y. K. Sabharwal, J · S. P. Bharucha, J · N. Santosh Hedge, J
RESULT
Disposed Of
CASE NUMBER
Civil Appeal No''s. 4178-79, 5557-73, 6299 and 6300 of 1998 and 1857 of 1999 and SLP (C) No. 19770 of 1998

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Judgment

5 paragraphs · 172 words
1.

All these appeals and special leave petition relate to block assessments to be made in search cases and the jurisdiction of the Settlement Commission in relation thereto. By Instruction No. 1962 dated 12th February, 1999, the Central Board of Direct Taxes has given instructions to all Chief Commissioners of Income-tax and Directors General of Income-tax thus : "It is now clarified that the term ''case'' as defined under S. 245-A(b) includes the block assessments to be made in search cases. Therefore, the pending SLPs before the Hon''ble Supreme Court will be withdrawn." Pursuant to these instructions, many similar appeals have already been withdrawn. In these pending matters, no instructions have yet been received but having regard to the circular, it is clear that they must meet the same fate. They are dismissed.

2.

No order as to costs.

Civil Appeals Nos. 5557-5573 of 1998 :

3.

Interlocutory Applications Nos. 18 to 34 of 2001 for withdrawal of the civil appeals are allowed.

4.

The civil appeals are, accordingly, dismissed as withdrawn.