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2011 (5) TMI 116 - HC - Income TaxRefund - Settlement Commission - functus officio - It is not disputed at bar that even if the applications were not decided on 31-3-2008, there was no abatement as the view taken by various High Courts which has been affirmed by the High Court in various matters - It is settled proposition of law that unless the relevant statute or rules permit such review, it cannot be made - It was also submitted by the counsel appearing on behalf of assessees that the writ applications were filed by the revenue as an afterthought and once the tax was demanded as determined by the Settlement Commission, it was not open to the revenue to prefer the writ applications - no estoppel was created against the revenue to assail the validity of the order, in case, tax has been deposited so determined/demanded under the illegal orders - It was incumbent upon the Settlement Commission to act in accordance with the provisions under section 245D(4) of the Act - Even as per the findings which are recorded in the form of confession, violation of the provision has been made as it was mandatory to comply with the order of the High Court - Appeal is dismissed
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