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2015 (2) TMI 814 - HC - Income TaxOrder of the Settlement Commission challenged - first respondent admitted the application filed by the second respondent for the purpose of considering the same under Chapter XIX-A of the Income-tax Act, 1961 - whether order suffers from grave irregularities ? - Held that:- A close perusal of the order passed by the Settlement Commission, both at the stage of admission and also at the stage of passing of the final order, we find, as a matter of fact, ample opportunity was given to the Department to file their objections and also the representatives of the Department were heard before passing the orders and in that view of the matter, we are unable to concur with the contention of the learned counsel for the petitioner that the order is vitiated on account of violation of the principles of natural justice. Inasmuch as we are satisfied that it was within the discretion of the Settlement Commission at the stage of section 245D(1) of the Act to admit a case for consideration based on the prima facie view, the aspect of admission of a case by the Settlement Commission except in exceptional circumstances cannot be the subject matter of a judicial review. Thus no reasons to order the amendment petition or to interfere with the discretionary orders passed by the first respondent-Settlement Commission under section 245D(1) of the Act admitting the case which in fact fructified into a final order, given effect to and implemented as long as on December 29, 2000.- Decided against revenue.
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