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2020 (11) TMI 181 - HC - Income TaxValidity of Income Tax Settlement Order - denial of natural justice - petitioner submits that having reached the Section 245D(4) stage, it was not open to the Settlement Commission to pass an order and now call for another report from the Commissioner, Income Tax under Section 245D(3) and Rule 9 of the Income Tax Settlement Commission (Procedure) Rules, 1997 as it has purported to do by way of the impugned order and that too without giving any opportunity of hearing to the petitioners - HELD THAT:- Undisputed fact remains that the aforenoted petition impugns an anterior order arising from the same settlement proceedings. The final outcome of the said proceedings can possibly affect the present proceedings. Thus, although there may not be a suppression by the petitioners as Writ Tax has not been served upon them, yet keeping in view the pendency of the aforesaid prior writ petition this Court was prima facie inclined to dispose of the present writ petition. As petitioners states that he would be filing a transfer petition in the Apex Court seeking transfer of the Writ Tax to this Court. He states that as the Supreme Court is closed for Diwali break between 07th November to 15th November, 2020, the present writ petition be adjourned to third week of November, 2020 - list the present writ petition on 25th November, 2020.The date of compliance mentioned in the impugned order as well as email dated 14th October, 2020 is extended till 25th November, 2020.
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