High CourtsSingle Bench(2008) 01 RAJ CK 0100

Mahima Real Estate (P) Ltd. and Another vs Income Tax Settlement Commission and Another

Rajasthan High Court · Decided on 29 January 2008 · Citation: (2008) 216 CTR 62 : (2008) 171 TAXMAN 227

HON’BLE JUDGES
Munishwar Nath Bhandari, J

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Judgment

4 paragraphs · 167 words

M.N. Bhandari, J.—The short controversy raised in the present writ petition is that though the petitioner submitted his case for settlement before the Settlement Commission, however, the matter has not yet been finally decided/settled and if proceedings are not completed by 31st March, 2008, it will abate.

2.

Learned Counsel for the respondent submits that if direction is given by this Court to decide/settle the matter before 31st March, 2008 then the said direction would be conveyed to the Settlement Commission for its compliance. It is otherwise brought to the notice of this Court that in view of the amendment made in the Act, if settlement proceedings are not concluded, an order is not passed on or before 31st March, 2008 the matter will abate.

3.

In view of the facts narrated above, it is directed to the Settlement Commission to settle/decide the matter of the petitioner positively on or before 31st March, 2008.

4.

The writ petition is disposed of in view of the directions aforesaid.