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2018 (5) TMI 1549 - HC - Income TaxMaintainability of the application for settlement of a case - assessment proceedings were pending or not - assessment order was passed but not served - Held that:- we record our displeasure about the manner in which, the Settlement Commission has disregarded a binding judgement of the High Court seeking to distinguish when facts simply did not permit any such distinction. As an authority subordinate to the High Court the duty of the Commission would always be to apply the law as is laid down by the High Court. We expect that the Commission in future would bear in mind these words. Coming to the factual dispute about the orders of assessment being actually passed on 26.12.2017 itself or not, the Commission has given no finding. We cannot leave the assessee without remedy merely because the Commission chose not to examine such an issue though raised by the assessee. Order of settlement set aside - matter restored before the Settlement Commission - Commission directed to follow the the observations and declaration of law by the High Court in case of Shalibhadra Developers (2016 (10) TMI 778 - GUJARAT HIGH COURT). Decided in favor of revenue.
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