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2021 (10) TMI 155 - HC - Income TaxValidity of Settlement Commission order - in the absence of customer's signature in the delivery challan and in the absence of receipts issued by the second respondent for receipt of old gold from the customers, the authenticity of the claim was neither verifiable nor acceptable - As there is a delay of more than six months in filing the writ petition and further, the writ petition against an order of Settlement Commission is not maintainable - HELD THAT:- This Court is of the considered opinion that the delay of about six months in filing a writ petition by the petitioner / Department cannot be considered as enormous, so as to reject the writ petition at the threshold. The ground raised in the writ petition is that based on certain incorrect facts and details, immunity was granted in favour of the second respondent, which caused prejudice to the interest of the Revenue. Thus, the petitioner has chosen to file the present writ petition as such mistakes crept in cannot be rectified by filing a clarification petition. However, this Court cannot adjudicate the disputed facts in the present writ proceedings as the adjudication was made before the Settlement Commission in the presence of the parties. What is transpired and the manner in which the facts recorded and the errors identifiable is the findings, to be considered by the Settlement Commission itself. This Court is of an opinion that the case on hand is a fit case for remand and the grounds raised in the writ petition is to be considered by the Settlement Commission for the purpose of consideration and passing fresh orders.
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