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2017 (3) TMI 1918 - HC - Income TaxValidity of Settlement Commission orders u/s 245 D (4) - as admitted by Settlement Commission that it is not in a position to pass any appropriate order for proper settlement - HELD THAT:- Since Settlement Commission has passed order u/s 245 (D) (4A) without any proper settlement observing that it is not practicably possible to examine records and investigate the case, it cannot be said that there is a valid order passed by Settlement Commission and, therefore, matter could have been sent to Commission to pass fresh order in accordance with law, but since order itself is not under challenge, reliefs prayed in this petition, which relates only to assessment, cannot be granted.
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