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2021 (3) TMI 1450 - HC - Income TaxPronouncement of decision after completion of hearing by Settlement Commission - Text of the order un/s 245D(4) was pending to be issued which has not been done till date - petitioners have in effect prayed for the writ of mandamus commanding the respondent No.1 to pass an order under section 245D(4) of the Income Tax Act, 1961 in accordance with law - HELD THAT:- We dispose of this petition with the direction to the respondent No.1- Settlement Commission to consider the facts as stated by the petitioner and as recorded in the above order and if they are found to be correct, it may proceed to pass/issue appropriate formal orders on or before 31.03.2021 and if such facts are not found to be correct, the Commission would be free to proceed in accordance with law in its own wisdom and discretion.
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