NDLI: Kakadia Builders Pvt. Ltd. & Anr. Vs. Income Tax Officer Ward 1(3) & Anr.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act 1961 ss. 154 Chapter XIXA 234A 234B and 234C
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961)
Case(s) Referred	Referred Case 0
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Income Tax Act, 1961 – ss. 154, 234A, 234B and 234C, Chapter XIXA – The appellants-assessee filed settlement applications before the Settlement Commission during the pendency of the assessment proceedings for determination of the tax liability – On 11.08.2000, the Settlement Commission passed an order and made certain additions and waived interest chargeable u/ss. 234A, 234B and 234C of the Act – Aggrieved, both appellant and Revenue filed rectification applications – Consequent to which, Settlement Commission by order dated 11.10.2002 rectified its order dated 11.08.2000 u/s.154 of the Act insofar as it pertained to waiver of interest, which was granted to the appellant-assessee – However, High Court set aside the Settlement Commission’s order dated 11.10.2002 – Thereafter, Revenue filed petitions against order dated 11.08.2000 in the High Court – High Court modified order of the Settlement Commission dated 11.08.2000 by reversing the waiver of interest in terms of Settlement Commission’s directions contained in its order dated 11.10.2002 – On appeal, held: The approach of the High Court was without jurisdiction – The High Court failed to see that the order dated 11.10.2002 of the Settlement Commission was already set aside by the High Court itself in the first round passed in the light of the law laid down by the Supreme Court in Brijlal case wherein it held that the Settlement Commission had no power to pass orders u/s. 154 of the Act – Therefore, keeping in view the law laid down in Ghaswala case and Brijlal case, the impugned order of the High Court and order dated 11.08.2000 passed by the Settlement Commission to the extent it decided the issue in relation to waiver of interest set aside – Case remanded to the Settlement Commission to decide the issue relating to waiver of interest payable by the assessee afresh.
Judge	Hon'ble Mr. Justice Abhay Manohar Sapre
Neutral Citation	2019 INSC 316
Petitioner	Kakadia Builders Pvt. Ltd. & Anr.
Respondent	Income Tax Officer Ward 1(3) & Anr.
SCR	[2019] 5 S.C.R. 279
Judgement Date	2019-03-05
Case Number	2491

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