Rajesh Dhirubhai Gondaliya vs Union Of India
2021 Latest Caselaw 5289 Guj

         C/SCA/6955/2021                                             ORDER



           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

            R/SPECIAL CIVIL APPLICATION NO. 6955 of 2021
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                       RAJESH DHIRUBHAI GONDALIYA
                                  Versus
                             UNION OF INDIA
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Appearance:
MR B S SOPARKAR(6851) for the Petitioner(s) No. 1,2,3
for the Respondent(s) No. 1,2
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 CORAM: HONOURABLE MR. JUSTICE R.M.CHHAYA
        and
        HONOURABLE MR. JUSTICE N.V.ANJARIA
                      Date : 28/04/2021
                        ORAL ORDER

(PER : HONOURABLE MR. JUSTICE R.M.CHHAYA)

Heard Mr. B.S. Soparkar, learned advocate for the petitioners.

By way of this petition under Article 226 of the Constitution of India, the petitioners have challenged the notices dated 09.04.2021, 10.04.2021 and 16.04.2021. It is the case of the petitioners that before the Finance Bill, 2021 become an Act i.e. before 24.3.2021, the petitioners had approached the Settlement Commission. Relying upon the provision of Sections 245C(5) and 245 F(2) of the Income Tax Act as well as provision of Section 245M of the Income Tax Act, it is contended by Mr. Soparkar, learned advocate for the petitioners that the petitioners had approached the Settlement Commission before the due date i.e. 28.03.2021. Mr. Soparkar has also relied upon the Division Bench judgment of this Court rendered in Special Civil Application No.5619 of 2021 dated 26.3.2021. Mr. Soparkar further contended that the Division Bench of Bombay High Court has considered the

C/SCA/6955/2021 ORDER

similar case in Civil Writ Petition No. 1681 of 2021 and other allied matters vide order dated 22.04.2021. The issue involved in this petition is more or less same. On prima facie reading of the Section and on facts, it is matter of record that petitioners approached the Settlement Commission on 24.3.2021 when the Finance Bill, 2021 had not become an Act. Therefore, it is contended by Mr. Soparkar that petitioners have acquired right as provided under the relevant provisions of the Act as it existed when the application was filed before the Settlement Commission.

Hence, notice returnable on 16.06.2021. Meanwhile, respondent authority shall not pass any order on the impugned notices dated 09.04.2021, 10.04.2021 and 16.04.2021.

(R.M.CHHAYA, J)

(N.V.ANJARIA, J) KAUSHIK J. RATHOD