2025 (6) TMI 2101

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....Sri. Jehangir D Mistri (Sr.), Sri. R. Sivaraman, Shri. Anil D. Nair (Sr.), Smt. Vandana Vyas, Smt. B.R. Varshini, Shri. Aditya Unnikrishnan, Smt. Nivedita A. Kamath, Smt. Binisha Baby, Shri. Harikrishnan K.U., Shri. Aravind Rajagopalan Menon. JUDGMENT PER DR. A.K. JAYASANKARAN NAMBIAR, J. WA No.188 of 2025 is filed by the Union of India impugning the judgment dated 22.08.2024 of a learned Single Judge in WP(C). No. 44271 of 2023. WA No. 430 of 2025 is preferred by the assessee, who was the writ petitioner in the aforementioned Writ Petition, and was also aggrieved by the same impugned judgment of the learned Single Judge. As these Writ Appeals involve a common issue they are taken up together for consideration and disposed by this ....

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....ed and the Writ Appeals preferred by the Revenue, dismissed. 3. The only distinction that is sought to be made by the appellant in WA. No.430 of 2025 is with regard to the last date for preferring the application before the Interim Board for Settlement, so as to obtain the benefit of the directions in our earlier judgment. It is the case of the appellant therein that although they had received the notices under Section 153A between 31.03.2021 and 30.09.2021, the application for settlement under Section 245A of the Income Tax Act could be preferred by them only on 17.03.2022. The learned Senior Counsel Sri. Jahangir D Mistri and Sri. Anil D. Nair, assisted by Adv. R. Sivaraman and Adv. Vandana Vyas, appearing on behalf of the appellant, w....

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....pellant herein is concerned, the notices under Section 153A had all been received before the cut-off date on 30.09.2021 and the only objection that was raised against the appellant in maintaining the application for settlement before the Interim Board for Settlement was that the application was actually filed only on 17.03.2022. 5. In this connection, we find that while considering the limitation period specified under the provisions of Chapter XIX of the Income Tax Act dealing with settlement cases, the orders passed by the Supreme Court in MA. Nos. 665 of 2021 and 21 & 29 of 2022 (Suo Motu Writ Petitions extending the period of limitation), especially the order dated 10.01.2022, clearly states, inter alia, that "in cases where the limi....