The Tax Publishers2020 TaxPub(DT) 3378 (SC)

INCOME TAX ACT, 1961

Section 261 Section 245C Section 245D

Where the Department preferred SLP to appeal against the judgment of Gujarat High Court in Pr. CIT, Central v. Income Tax Settlement Commission [R/Special Civil Application No. 9883 of 2019, dt. 22-10-2019] : 2019 TaxPub(DT) 7626 (Guj-HC), whereby the High Court held that the proceedings before the Settlement Commission were taken in connection with notices issued under sections 148 and 153A, of the IT Act related to undisclosed foreign income of the period not covered by the Black Money Act, the Supreme Court issued notice and directed the parties concerned to file counter affidavit within a period of four weeks from 4-8-2020, i.e., the date of issue of notice and thereafter rejoinder affidavit to be filed within a period of four weeks from date of service of counter affidavit on the petitioners. The Court directed the Registry to list the Special Leave Petition after eight weeks.

Appeal (Supreme Court) - Special leave petition - Settlement Commission - Jurisdiction to admit application--Notices issued under sections 148 and 153A

Department preferred SLP to appeal against the judgment of Gujarat High Court in Pr. CIT, Central v. Income Tax Settlement Commission [R/Special Civil Application No. 9883 of 2019, dt. 22-10-2019] : 2019 TaxPub(DT) 7626 (Guj-HC), whereby the High Court held that the proceedings before the Settlement Commission were taken in connection with notices issued under sections 148 and 153A of the IT Act related to undisclosed foreign income of the period not covered by the Black Money Act.Held: The Supreme Court issued notice and directed the parties concerned to file counter affidavit within a period of four weeks from 4-8-2020, i.e., the date of issue of notice and thereafter rejoinder affidavit to be filed within a period of four weeks from date of service of counter affidavit on the petitioners. The court direced the Registry to list the Special Leave Petition after eight weeks.

REFERRED :

FAVOUR : Notice issued.

A.Y. :

IN THE SUPREME COURT OF INDIA

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