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of <h1>Supreme Court remands case for fresh decision, appeal allowed. Parties to appear in High Court.</h1> The Supreme Court remanded the case to the High Court for a fresh decision in accordance with the law. The appeal was allowed, and parties were directed ... Settlement commission - Validity of Sections 245 HA(1)(iv) and 245HA(3) of the Income Tax Act, 1961, as amended by Finance Act, 2007 challenged - Time limits were set for completion of a particular stage of the proceedings - Held that:- In view of the law laid down in Union of India v. Star Television News Ltd. [2015 (4) TMI 19 - SUPREME COURT ] wherein held that the conclusion arrived at by the high court that fixing the cutoff date as 31st March, 2008 was arbitrary the provisions of Section 245HA(1)(iv) to that extent will be also arbitrary. Also held that it is possible to read down the provisions of Section 245HA(1)(iv) in the manner set out earlier. This recourse has been taken in order to avoid holding the provisions as unconstitutional, in our opinion this matter deserves to be remanded to the High Court. In the facts and circumstances of the case, the impugned order is set aside and the appeal is allowed. The matter is remanded to the High Court for a fresh decision on its merits in accordance with law. The Supreme Court remanded the case to the High Court for a fresh decision in accordance with the law. The appeal was allowed, and parties were directed to appear before the High Court on January 11, 2016. No costs were ordered.
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