{"id":200020,"date":"1977-10-12T00:00:00","date_gmt":"1977-10-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/raghunandan-ram-ram-adhar-vs-income-tax-settlement-commission-on-12-october-1977"},"modified":"2017-04-06T00:57:26","modified_gmt":"2017-04-05T19:27:26","slug":"raghunandan-ram-ram-adhar-vs-income-tax-settlement-commission-on-12-october-1977","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/raghunandan-ram-ram-adhar-vs-income-tax-settlement-commission-on-12-october-1977","title":{"rendered":"Raghunandan Ram Ram Adhar &amp; &#8230; vs Income Tax Settlement Commission &#8230; on 12 October, 1977"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Raghunandan Ram Ram Adhar &amp; &#8230; vs Income Tax Settlement Commission &#8230; on 12 October, 1977<\/div>\n<div class=\"doc_citations\">Equivalent citations: (1978) 7 CTR All 240<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>H. N. Seth, J. &#8211; By this petition under Art. 226 of the Constitution the petitioners challenge the validity of an order dated 25-1-1977 passed by the Income Tax Settlements Commission. This application on the face of it is extremely belated and deserves to be rejected on that ground alone. However we have heard learned counsel for the petitioner. He contends that the Income-tax Settlement Commission erred in rejecting the petitioners application for settlement without giving him on opportunity to be heard, in support of Their application as provided in 1st Proviso at S. 245D of the Act. Further Proviso added to S. 245D lays down that the settlement application shall not be proceeded with if the Commissioner of Income-tax objects to the application being proceeded with on any of the grounds enumerated therein. This is an absolute bar and in our opinion if an objection has been raised by the Commissioner Income Tax on the grounds enumerated in the Further Proviso, it is not necessary for the Commission to hear the assessee before deciding not to proceed with the application. The order passed by the Commission clearly indicates that the Income-tax Commissioner had raised on objection of the nature enumerated in the Further Proviso to S. 245D. In our opinion there is no merit in the application. It is accordingly rejected.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Raghunandan Ram Ram Adhar &amp; &#8230; vs Income Tax Settlement Commission &#8230; on 12 October, 1977 Equivalent citations: (1978) 7 CTR All 240 JUDGMENT H. N. Seth, J. &#8211; By this petition under Art. 226 of the Constitution the petitioners challenge the validity of an order dated 25-1-1977 passed by the Income [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-200020","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Raghunandan Ram Ram Adhar &amp; ... vs Income Tax Settlement Commission ... on 12 October, 1977 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/raghunandan-ram-ram-adhar-vs-income-tax-settlement-commission-on-12-october-1977\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Raghunandan Ram Ram Adhar &amp; 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