ABDUL RAHIM Vs. INCOME TAX SETTLEMENT COMMISSION

JUDGEMENT

(1.) The petitioner is an assessee under the 2nd respondent. He is aggrieved against the order passed by the Settlement Commission under Sec. 245D (2C) of the Income Tax Act, 1961, dated 21.03.2018, wherein and whereby, the Settlement Application filed by the petitioner was not allowed to be proceeded with and treated as invalid under Sec. 245D(2C) of the said Act. In other words, the Settlement Application filed by the petitioner was rejected by the Settlement Commission. Consequently, the petitioner seeks for a direction to the 1st respondent to reconsider the said application and to pass fresh orders under Sec. 245D(2C) of the said Act.

(2.) The following are the facts and circumstances, as projected by the petitioner, resulted in filing the present Writ Petition.

(3.) The 2nd respondent filed a counter. The sum and substance of the averments made in