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2018 (7) TMI 463 - HC - Income TaxSettlement Commission disposing of the proceedings as having abated - petitioners had taken a stand that the abatement proceedings are not valid and cannot apply so harshly as to terminate their proceedings for no fault of theirs - Held that:- By the time the commission took up the applications for settlement for further hearing, the law was made sufficiently clear by virtue of declaration by Bombay High Court in case of Star Television (2009 (8) TMI 86 - BOMBAY HIGH COURT) and approval of such view of Bombay High Court by the Supreme Court.[2015 (4) TMI 19 - SUPREME COURT] When the Settlement Commission was therefore taking up the applications for settlement for further hearing, it was obliged to apply such law. If the proceedings were delayed due to the reasons attributable to the applicants, the provision for abatement would apply but not otherwise. The Settlement Commission has not recorded any such finding. The department has not brought any facts to our notice to permit any further inquiry in this respect by the Settlement Commission. In plain terms therefore there is no material before us to hold that the application for settlement of the present petitioners were belated due to the reasons attributable to the petitioners. The impugned order of the Settlement Commission is set aside. The proceedings are revived
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