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2017 (8) TMI 1136 - HC - Income TaxValidity of rejection of application for settlement of case - the petitioner has availed the regular remedy by way of an appeal before the learned Commissioner of Income Tax (Appeals) and the said appeals are said to be still pending - Held that:- The regular assessment procedure has been undertaken by the Assessing Authorities and against the orders passed by the Assessing Authorities, the petitioner has already availed his appellate remedy in accordance with the provisions of the said Act, the challenge to the order passed by the Settlement Commission, rejecting the Application under Section 245-C of the Act, at the threshold on the ground of it being a non-speaking order has out-lived its importance and the matter cannot be now restored back to the Settlement Commission at this stage to hear the merits of the settlement proposals given in the Application by the petitioner –assessee, at that time. Till the said appeals are decided by the CIT(A), it is expected that the Respondent Department will not take precipitation action against the petitioner for recovery of the balance amount of the tax dues from the petitioner as determined under the impugned assessment orders.
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