- (1.) BY order F. No. 1/45/Tech/94-SC dated November 11, 1994, as amended by the order dated December 16, 1994, the Chairman of the Income-tax Settlement Commission constituted a Special Bench comprising the following : JUDGEMENT_10117_TLIT0_19950.htm
(2.) A single issue was set out in the abovementioned order dated November 11, 1994, for the consideration of the Special Bench. This was : "Whether in terms of the definition of 'case' under Section 245A(b), the proceeding's for assessment of any person in respect of any year can be said to be 'pending' before the Commissioner of Income-tax (Appeals) after the Commissioner of Income-tax (Appeals) has passed the appellate order until the said order is 'served' on that person." Three of the cases where this issue arose, were notified for hearing, Two of them, Chander Kant Jain, New Delhi (applicant No. 1) and Suraj Mal Meena (Hindu undivided family), Rajasthan (applicant No. 2) were heard. One could not be heard. Shri Mohan Lal, advocate, represented applicant No. 1. Shri Y, P. Sabharwal, advocate, represented applicant No. 2. Shri S. K. Bhardwaj, Commissioner of Income-tax (Departmental Representative), represented the Department. As a single common issue is to be considered in two cases, this common order is passed in respect of them. Facts in brief giving rise to the constitution of the Special Bench :
(3.) THE three cases under consideration were earlier taken up by the Principal Bench, New Delhi, for passing necessary orders under Section 245D(1) either allowing the applications to be proceeded with or to reject them. THE law enjoins an opportunity of hearing being given to the applicant, if the Commission proposes to reject his application. THE application (S. A. No. 8/9/515 of 1989-I.T.) was fixed for hearing on June 7, 1993. THE Bench recorded the view that the issue for consideration whether the proceeding by way of appeal in respect of the assessment year 1986-87 continued to be pending even after passing of an order in appeal by the Commissioner of Income-tax (Appeals) until it was served on the assessee, though covered by an earlier decision of the Principal Bench in the case of Super Rubber Industries, New Delhi (S. A. No. 8/7/496 of 1988-I.T.), deserved to be reconsidered and heard by a larger Bench. THE Members of the Bench as constituted for June 7, 1995, and presided over by the Chairman, had reservations about the correctness of the earlier decision on the subject.;