2001 INSC 0206
                                   SUPREME COURT OF INDIA

                                             I.T. Commr., Pune

                                                      Vs.

                                               Ashok G. Karia

                                           C.A.No.6299 of 1998

                    (S. P. Bharucha, N. Santosh Hegde and Y. K. Sabharwal JJ.)

                                                 22.02.2001

                                                   ORDER

1. 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 12th February, 1999, the Central Board of Direct Taxes has given
instructions to all Chief Commissioners of Income-tax and Directors General of Income-tax
thus : "It is now clarified that the term 'case' as defined under S. 245-A(b) includes the block
assessments to be made in search cases. Therefore, the pending SLPs before the Hon'ble
Supreme Court will be withdrawn."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already been withdrawn.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 Appeals Nos. 5557-5573 of 1998 :

3. Interlocutory Applications Nos. 18 to 34 of 2001 for withdrawal of the civil appeals are
allowed.

4. The civil appeals are, accordingly, dismissed as withdrawn.
         Order accordingly.

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