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2019 (12) TMI 460 - SCH - 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:- While allowing the Special Civil Applications, the High Court had revived the proceedings and directed the Settlement Commission to dispose of the proceedings in accordance with law. Having considered the entirety of the matter, in our view, no reason is made out to interfere. We, therefore, dismiss the special leave petitions leaving all the questions of law open to be agitated and considered in the pending matter. Pending applications, if any, stand disposed of accordingly.
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