Sec. 245D(6B) of Income-tax Act, 1961— Settlement of cases—The legislature would be perfectly within its right to regulate any right conferred by it while imposing conditions or restrictions on its exercise.

Facts: The petitioner by filing the instant writ petition under Art. 226 of the Constitution of India has challenged an order passed by the Settlement Commission whereby the application preferred by the petitioner under s. 245D(6B) for rectification of the order has been dismissed.

Held, that order under sub-s. (4) of s. 245D was passed by the Settlement Commission on 28th Nov., 2016. Thus, six months from the end of the month in which the order was passed, expired on 31st May, 2017. Admittedly, the application under s. 245D(6B) was filed by the petitioner on 30th June, 2017 which was barred by limitation as provided under sub-s. (6B) thereof. There was no error in the findings recorded by Settlement Commission warranting interference in exercise of power of judicial review. That apart, if any right has been conferred by the legislature, it equally has the right to take it away or prescribe reasonable conditions for the exercise of the right. The legislature would be perfectly within its right to regulate any right conferred by it while imposing conditions or restrictions on its exercise. In view of the foregoing reasons, the writ petition sans substance and is accordingly dismissed. - JAY KUMAR SINGH V/s PR. CIT - [2020] 313 CTR 609 (MP)