| Case ID |
43223b01-23a1-454d-92bf-48be9e2ffca5 |
| Body |
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| Case Number |
WRIT PETITION (CIVIL) No. 5341 OF 2004 |
| Decision Date |
Apr 12, 2004 |
| Hearing Date |
|
| Decision |
The Delhi High Court dismissed the petition filed by Ashish Kumar Ahuja seeking a direction for the Settlement Commission to expedite his application under Section 245C of the Income-tax Act, 1961. The court referred to the precedent set in the case of Deen Dayal Didwania v. Union of India, asserting that there is no statutory provision allowing for a stay of proceedings before the income-tax authorities while the Settlement Commission considers whether to proceed with an application. The court emphasized that if the Settlement Commission decides to proceed, it retains the authority to pass any order it deems fit regarding the settlement. The court found no grounds to interfere with the case, leading to the dismissal of the petition. |
| Summary |
This case revolves around the petition filed by Ashish Kumar Ahuja against the Union of India, concerning the expeditious handling of an application submitted to the Settlement Commission under Section 245C of the Income-tax Act, 1961. The Delhi High Court examined the implications of the Act and the precedent established in Deen Dayal Didwania v. Union of India, which clarified that the Settlement Commission does not have to stay assessment proceedings while deciding on applications. The court upheld the principle that the Settlement Commission holds the power to determine the handling of applications and emphasized that the absence of statutory provisions for a stay justified the dismissal of the petition. This case underscores the procedural aspects of tax law and the authority of the Settlement Commission in expediting tax-related disputes. |
| Court |
Delhi High Court
|
| Entities Involved |
|
| Judges |
B.C. Patel, C.J.,
Badar Durrez Ahmed, J.
|
| Lawyers |
Naresh Kaushik,
R.C. Pandey,
Ajay Kr. Jha,
Ms. Karishma Arora
|
| Petitioners |
Ashish Kumar Ahuja
|
| Respondents |
Union of India
|
| Citations |
2005 SLD 2682,
(2005) 278 ITR 399
|
| Other Citations |
Deen Dayal Didwania v. Union of India [1986] 160 ITR 12/ 24 Taxman 602 (Delhi)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
245C,
245D
|