2013 (1) TMI 382

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..... for the Respondent. [Order]. -  P.C. : Rule. Rule is made returnable forthwith. By consent, the writ petition is taken up for final hearing. 2. This writ petition is filed to challenge the final order of the Settlement Commission dated 16th January 2012, whereby the case has been relegated to the adjudicating authority. 3. In the present case, by a show-cause notice dated 23rd .....

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..... r dated 16th January 2012, the Settlement Commission held that the petitioner has not cooperated by not disclosing full facts with honesty and accordingly relegated the matter to the adjudicating authority. 5. It is the case of the petitioner that when the entire amount claimed in the show-cause notice has been offered to tax, the Settlement Commission could not have recorded that the petiti .....

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