ASHISH KUMAR AHUJA Vs. UNION OF INDIA

JUDGEMENT

(1.) BY way of this petition, the petitioner is seeking relief to direct the Settlement Commission to proceed expeditiously with the application submitted by him, under Section 245C of the Income -tax Act, 1961 (hereinafter referred to as 'the Act').

(2.) ON behalf of the respondent learned Counsel submitted that in view of the decision in the case of Deen Dayal Didwania v. Union of India reported in : [1986]160ITR12(Delhi) this Court need not interfere in a matter like this. The Division Bench expressed an opinion, that (page 14) : 'Furthermore, the Act does not contemplate a stay of the assessment proceedings during the period when the Settlement Commission is deciding whether to proceed or not to proceed. If we grant a stay, we will be adding a provision to the statute which is not justified.'

(3.) THESE observations will apply with equal force in the present case also and, hence, this petition stands dismissed accordingly.