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2022 (2) TMI 234 - HC - Income TaxValidity of Settlement Commission order - validity of the application as made by the assessee - appropriate forum for the redressal of Family disputes - HELD THAT:- Settlement Commission, in exercise of Section 245D(4) provision, has already passed an order which has been given to its effect vide order dated 14.03.2019 (Annexure R-5/5), even before filing of this petition, yet the same has not been challenged by the Petitioners irrespective of the fact that the order impugned dated 02.02.2018 (Annexure P/1) has been merged therein. Pertinently to be observed here further that the Petitioner – Suresh Shadija and Respondents No. 3 & 4 (Shri Pawan Kumar Shadija and Smt. Sandhya Shadija) belong to the same family and it appears to be of their personal dispute as reflected from the proceedings (Annexure P/24) initiated by the Petitioner on 11.05.2017 before the National Company Law Tribunal under Sections 58 and 59 of the Companies Act, 2013, which is pending under consideration before the Tribunal. It, thus, appears that the petitioners have already approached the appropriate forum for the redressal of their disputes. The petition is accordingly dismissed.
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