Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 157 - HC - Income TaxSettlement Commission order - immunity to the assessee from prosecution and penalty under the Act and directing payment of tax alongwith interest within 35 days - CIT(A) challenging order on the ground that without any hearing, without looking to the record and giving opportunity to parties, the Settlement Commission, under the garb of compliance of this Court's order, has passed orders of settlement without following the procedure prescribed in the statute - Held that:- The mere fact that the orders impugned in these writ petitions have been complied with since there was no interim order, would not validate a patently illegal and bad order, which has been passed in flagrant violation of statutory provision. It is not a case, where things cannot be restored or where restitution is impossible. This Court while entertaining the writ petition did not grant any interim order to petitioner. For that reason alone petitioner cannot be made to suffer. It is well established that actus curae neminem gravabit. Therefore, the mere fact that impugned orders have been given effect to would make no difference as the said orders are patently illegal for the reason as the entire procedure as contemplated in Section 245-D(4) of Act, 1961 has been completely overlooked by Settlement Commission, as is evident from their own order and, therefore, the impugned orders are patently illegal and nullity in the eyes of law. The manner in which impugned orders have been passed by respondent no. 2 clearly show lack of complete sensibility on its part. It has forced an otherwise avoidable litigation. W.P. allowed.
|