CBDT clarification on "case" under section 245A(b) led to dismissal and withdrawal of pending block assessment matters.

A CBDT instruction clarified that the expression "case" in section 245A(b) of the Income-tax Act includes block assessments in search cases and directed withdrawal of pending special leave petitions. In line with that clarification, the pending appeals and special leave petition were dismissed, and the connected civil appeals were dismissed as withdrawn. The stated effect was that matters concerning block assessments and the Settlement Commission did not survive after the departmental instruction, so they were disposed of consistently with the clarified statutory meaning.

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Issues: Whether appeals and the special leave petition concerning block assessments in search cases and the jurisdiction of the Settlement Commission survived in view of the CBDT instruction clarifying the meaning of "case" under section 245A(b) of the Income-tax Act, 1961.

Analysis: The instruction clarified that the expression "case" under section 245A(b) includes block assessments to be made in search cases and stated that pending special leave petitions before the Supreme Court would be withdrawn. The order records that similar matters had already been withdrawn and that the pending matters must meet the same fate.

Conclusion: The appeals and the special leave petition were dismissed, and the connected civil appeals were dismissed as withdrawn.

Final Conclusion: The pending matters did not survive after the departmental instruction, resulting in dismissal of the appeals and withdrawal of the connected civil appeals.

Ratio Decidendi: Where the departmental instruction expressly clarifies the statutory expression governing the controversy and directs withdrawal of pending matters, the pending appeals may be disposed of consistently with that clarification.

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