2025 (5) TMI 1715

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....;BLE MR  JUSTICE MANEESH SHARMA For the Appellant : Mr. Rajat Sharma & Mr. Akshay Sharma for Mr. Sanjay Jhanwar, Sr. Adv. For Respondent(s) : Mr. Siddharth Bapna with Mr. Meyhul Miittal ORDER AVNEESH JHINGAN, J (ORAL):- 1. This petition is filed challenging the order dated 15.12.2016 passed by the Income Tax Settlement Commission (for brevity 'the Commission') dismissing the ap....

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....elevision News Ltd.: (2015) 12 SCC 665. In the light of the aforesaid judgment, the matter has to be remitted to the Settlement Commission. We have considered the submissions made by counsel for the parties. It is admitted by counsel for both the parties that the issued raised and decided by the Bombay High Court was challenged before the Apex Court in the case of Union of India ....

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....ed of for any reasons attributable on the part of the applicant who has made an application under Section 245C. Consequently, only such proceedings would abate under Section 245HA(1)(iv). Considering the above, the Settlement Commission to consider whether the proceedings had been delayed on account of any reasons attributable on the part of the Applicant. If it comes to the conclusion that it was....

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....ion and it was recorded that earlier the jurisdiction was with the Principal Bench, New Delhi which was later changed but no record was transferred. In an inter-se communication between two benches of the commission, it was informed that the record is not available and the files be reconstructed. On failure of the applicants to reconstruct the file, the application was dismissed holding that the a....