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August 2012

Settlement of case: Abatement: Sections 245C, 245D and 245HA : A.Ys. 1989-90 to 1993-94: Effect and scope of section 245HA: Where there was no fault of the applicant and he himself is not responsible for delay in getting decision on the settlement application, the application shall not abate.

By K. B. Bhujle
Advocate
Reading Time 1 mins
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[Md. Sanaul Haque & Ors. v. UOI, 250 CTR 218 (Jharkhand)]

Dealing with the effect and scope of section 245HA of the Income-tax Act, 1961, the Jharkhand High Court followed the judgment of the Bombay High Court in Star Television News Ltd. v. UOI, 317 ITR 66 (Bom.) and held as under: “In a case where there was no fault of the applicant and he himself is not responsible for delay in getting decision on the settlement application, in that situation, the application shall not abate. The Settlement Commission has to decide the application following the principles laid down in Star Television News Ltd.”

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