2015 (7) TMI 805

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.... JUDGMENT We have heard Sri V.B. Upadhya assisted by Sri Ritvik Upadhyay for the petitioner. Sri R.K. Upadhyay appears for the department. By this writ petition, the petitioner has prayed for following reliefs:- (a) a suitable order or in he nature of mandamus directing the respondent No.2 to hear and decide the Settlement Application No. UPKP51/06-07/105-IT/2892 dated 12.09.2006 filed by the p....

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.... petitioner has been decided by the Settlement Commissioner on merits before 31.03.2008, and thus the prayers No. (a) and (b) made in the writ petition have become infructuous. So far as relief No. (c), as to whether Sections 245 D( 4A) and 245-HA, inserted by the Finance Act 2007, was ultra vires is concerned, this Court has decided the issue in Writ Tax No. 785 of 2008 (M/s. Jai Guru Jewelers V....

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....e delay is attributable to the applicants before making final order. 10. We further direct that in carrying out the directions of this Court in the pending applications, the Settlement Commission will, in arriving at a finding on the question whether the delay in disposal is attributable to the applicants, follow the same guidelines, which have been set out in the judgment in Star Television News....