TMI Blog2012 (8) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... essing officer levying penalty in that view of the matter prayer sought for in the present writ petition of mandamus is premature and petitioner would be at liberty to seek appropriate reliefs before the Settlement Commission after orders are passed on such order of remand - thus writ petitions stands disposed of accordingly. - W P No.26805/2009(T-IT) - - - Dated:- 6-7-2012 - Ajit J Gunjal And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc., pursuant to the order of Settlement Commissioner dated 14.07.2009 vide Annexure-D. (d) Issue a writ of mandamus or direction in the nature of mandamus, directing the respondents to pay interest for the delay in issuing refund from the date of it becoming due till the date of payment. 2. Petitioner is carrying on the business of banking and assessed to tax under Income Tax Act (hereinaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Chapter XIX-A of the Act. 3. The Settlement Commission considered the said application and by order dated 11.12.2000 allowed the application and permitted the petitioner to pursue its remedy under section 245D of the Act. Being aggrieved by this order the revenue questioned the same before the learned Single Judge in W.P.13111/2001 . The learned Single Judge by order dated 18.08.2005 dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent and on account of non receipt of reply petitioner claims to have submitted another letter on 16.06.2009 with a copy to second respondent vide Annexure-E. Petitioner contends that same was followed by reminder dated 21.07.2009 - Annexure-F and thereafter one more letter was submitted to third respondent on 11.08.2009 - Annexure-G to third respondent. Petitioner contends that on account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidering the question of penalty, prosecution and the order of assessing officer levying penalty. This order has been affirmed by us in W.A.2458/2010 and 3004-3008/2010 (T-IT) by order of even date. In that view of the matter, we are of the considered view that prayer sought for in the present writ petition is premature and petitioner would be at liberty to seek appropriate reliefs before the Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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