Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2016 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 75 - HC - Income TaxProceeding conducted by Settlement Commission - breach of the principles of natural justice - Held that:- The petitioners are aggrieved by the manner in which the proceedings are being conducted by the Settlement Commission on the applications made by them under section 245C(1) of the Income-tax Act, 1961. Thus, in effect and substance the petitioners seek a direction to the Settlement Commission to comply with the principles of natural justice and afford an opportunity to cross examine certain persons and to provide documents or other material relied upon by the Principal Commissioner of Income-tax in his report under rule 9 of the rules. In the opinion of this court, any direction issued by it to the Settlement Commission during the pendency of the proceedings before it would amount to dictating the manner in which the Settlement Commission should conduct the proceedings before it. In the opinion of this court, while exercising powers under Articles 226 and 227 of the Constitution of India, it is not permissible for this court to dictate the manner in which the Settlement Commission should conduct the proceedings pending before it. If the procedure followed by the Settlement Commission is contrary to the principles of natural justice or contrary to law, it is always open for the petitioner to challenge the ultimate order passed by the Settlement Commission. However, at this stage, merely on an apprehension that there is likely to be a breach of the principles of natural justice, this court would not interfere with the conduct of the proceedings before the Settlement Commission. Under the circumstances, this court is not inclined to entertain these petitions at this stage as they are premature. For the foregoing reasons, without entering into the merits of the submissions advanced by the learned counsel for the petitioners, the petitions being premature are dismissed at this stage. However, all contentions raised in these petitions are kept open to be agitated in an appropriate petition at any appropriate stage.
|