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2018 (12) TMI 1348 - BOMBAY HIGH COURTSettlement Application - Held that:- The Writ Petition challenging the order of the Commission is pending for hearing. After hearing Advocates of both sides, Court would choose its option – whether to admit the Petition or not, and if admitted, with or without interim relief. For the time being, we are concerned only with the question of granting or refusing the request for amending the Petition. We, therefore, confine our observations to this issue. As noted, the Commission has rejected the Petitioner's request for Settlement of the cases for the Assessment Years 1998-99 to 2014-15. The notice issued by the Competent Authority under the Act of 2015, is an independent issue and a fresh proceeding instituted against the Petitioner under the said Act – whether the order of the Commission and the ultimate outcome of the Petition, would cast a shadow on the proceedings instituted under the said Act, is neither possible nor necessary for us to pronounce at this stage. We are, however, make it clear that the said notice dated 22nd November, 2017 is an independent cause of action and is based on the materials mentioned in the notice itself. It is always open for the Petitioner to take recourse of legal options in connection with the said notice. However, in the present Petition, we are not inclined to allow the amendment by bringing on record such additional developments and the interim prayer against the notice dated 22nd November, 2017. The Petition, as noted above, would proceed after hearing Advocates on both sides, at which stage, the Court would also examine whether interim protection should be granted to the Petitioner or not.
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