Commissioner Of Income Tax, Pune v. Ashok G. Karia (Huf)
2001-02-22
N.S.HEGDE, S.P.BHARUCHA, Y.K.SABHARWAL
body2001
DigiLaw.ai
ORDER Civil Appeal Nos. 6299, 6300, 4178-79 of 1998, 205, 1857 of 1999 and SLP (C) No. 1970 of 1988 All these appeals and special leave petition relate to block assessments to be made in search cases and the jurisdiction of the Settlement Commission in relation thereto. By Instruction No. 1962, dated 12.2.1999, the CBDT has given instructions to all Chief Commissioners and Directors General thus : "It is now clarified that the term `case as defined under Section 245A(b) includes the block assessments to be made in search cases. Therefore, the pending SLPs before the Supreme Court will be withdrawn". Pursuant to these instructions, many similar appeals have already been withdrawn. In these pending matters, no instructions have yet been received but having regard to the circular, it is clear that they must meet the same fate. They are dismissed. 2. No order as to costs. Civil Appeal Nos. 5557-5573 of 1998 3. Interlocutory Application Nos. 18 to 34 of 2001 for withdrawal of the civil appeals are allowed. 4. The civil appeals are, accordingly, dismissed as withdrawn. Appeals dismissed as withdrawn. *************** Parallel Citations of other Journals : C.I.T. v. Ashok G. Karia (HUF), 2001(5) Supreme 669 : 2001 (162) Taxation 9 : 2001 (116) Taxman 495 : AIR 2001 SC 1559 00023