DR. PRATHAP CHANDRA REDDY Vs. INCOME TAX SETTLEMENT COMMISSION ADDITIONAL BENCH, CHENNAI MINISTRY OF FINANCE DEPARTMENT OF REVENUE 640 AND ANOTHER

JUDGEMENT

(1.) Heard Mr. P.S. Raman, learned Senior Counsel, assisted by Mr.R.Sivaraman, learned counsel appearing for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel appearing for the Revenue.

(2.) The petitioner has filed this writ petition challenging the order dated 16.02.2018 of the 1st respondent, viz., Income Tax Settlement Commission, Additional Bench, Chennai (hereinafter referred to as 'Settlement Commission') and consequently quash the order dated 21.12.2107 as arbitrary, unjust and illegal and direct the Settlement Commission to permit the petitioner to file a fresh application under section 245C of the Income Tax Act 1961 (hereinafter referred to as "the Act").

(3.) The issue in the instant case lies in a very narrow campus. The petitioner filed an application under Section 245C of the Act before the Settlement Commission on 13.12.2017 requesting the Commission to settle the following issues:-