Pradeep Kumar Naredi & Anr. v. UOI & Ors.

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The Tax Publishers2024 TaxPub(DT) 1517 (Cal-HC) IN THE CALCUTTA HIGH COURT T. S. SIVAGNANAM & HIRANMAY BHATTACHARYYA JJ. Pradeep Kumar Naredi v. UOI & Ors. M. A. T. Nos. 375 and 376 of 2022 with I. A. No. CAN 1 of 2022 22 March, 2022 Appellants by J. P. Khaitan, Senior Counsel, Saumya Kejriwal, Ananya Rath and G. S. Gupta Respondents by Vipul Kundalia, Senior Counsel, Anurag Roy, S. Majumder JUDGMENT The appellants shall deposit the deficit court fees during the course of the day. 2. Supplementary affidavit filed in M. A. T. No. 376 of 2022 is taken on record. We have heard Mr. Khaitan, learned senior counsel for the appellant and Mr. Kundalia, learned senior counsel for the Income-tax authorities at length. The assessees had filed the present appeals against the common order dated 23-2-2022 passed in W. P. A. No. 3048 of 2022 with W. P. A. No. 3049 of 2022 Pradeep Kumar Naredi v. Union of India (2024) 461 ITR 414 (Cal).. The said writ petitions were filed praying for issuance of writ of certiorari to quash the order dated 14-1-2022 by which the applications filed by the appellants before the Settlement Commission under the Income-tax Act, 1961 (in short, the Act) were rejected. The appellants also challenged the circular issued by the Central Board of Direct Taxes dated 28-9-2021 ((2021) 438 ITR (St.) 5 ) which permitted the assessees to file applications before the Settlement Commission not later than 30-9-2021 as being discriminatory and violative of article 14 of the Constitution of India and also the amendment to the Income-tax Act by which the Settlement Commission was abolished with effect from 1-2-2021. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2024 TaxPub(DT) 1517 (Cal-HC)

IN THE CALCUTTA HIGH COURT

T. S. SIVAGNANAM & HIRANMAY BHATTACHARYYA JJ.

Pradeep Kumar Naredi v. UOI & Ors.

M. A. T. Nos. 375 and 376 of 2022 with I. A. No. CAN 1 of 2022

22 March, 2022

Appellants by J. P. Khaitan, Senior Counsel, Saumya Kejriwal, Ananya Rath and G. S. Gupta

Respondents by Vipul Kundalia, Senior Counsel, Anurag Roy, S. Majumder

JUDGMENT

The appellants shall deposit the deficit court fees during the course of the day.

2. Supplementary affidavit filed in M. A. T. No. 376 of 2022 is taken on record.

We have heard Mr. Khaitan, learned senior counsel for the appellant and Mr. Kundalia, learned senior counsel for the Income-tax authorities at length.

The assessees had filed the present appeals against the common order dated 23-2-2022 passed in W. P. A. No. 3048 of 2022 with W. P. A. No. 3049 of 2022 Pradeep Kumar Naredi v. Union of India (2024) 461 ITR 414 (Cal).. The said writ petitions were filed praying for issuance of writ of certiorari to quash the order dated 14-1-2022 by which the applications filed by the appellants before the Settlement Commission under the Income-tax Act, 1961 (in short, the Act) were rejected. The appellants also challenged the circular issued by the Central Board of Direct Taxes dated 28-9-2021 ((2021) 438 ITR (St.) 5 ) which permitted the assessees to file applications before the Settlement Commission not later than 30-9-2021 as being discriminatory and violative of article 14 of the Constitution of India and also the amendment to the Income-tax Act by which the Settlement Commission was abolished with effect from 1-2-2021.