2013 (10) TMI 371

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..... el. JUDGEMENT:- Sudhir Gensets Ltd. have filed the present writ petition challenging order dated 7th May, 2013 passed by the Income Tax Settlement Commission. The three members bench by the impugned order has not decided on merits, the application filed by the petitioner under Section 245D (6B) of the Income Tax Act, 1961. The bench has recorded that it would not be appropriate for the said benc .....

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..... the matter before an existing bench to hear the application as per rules, regulations, circulars etc. applicable, govern and relate listing of matters before a bench. This is necessary as the settlement application filed by the petitioner was disposed of under Section 245D (4)vide order dated 9th November, 2012. Whether the miscellaneous application should be heard and disposed of by the same benc .....

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..... d not recover the interest amount till the miscellaneous application is at least heard by the bench. It is pointed out that the Assessing Officer has already issued notice under Section 154 for recovery of interest. The Assessing Officer will not take coercive steps to recover interest amount for a period of one month or till the miscellaneous application is listed before the bench, whichever is e .....

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