TMI Blog2016 (5) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... f the rules. In the opinion of this court, any direction issued by it to the Settlement Commission during the pendency of the proceedings before it would amount to dictating the manner in which the Settlement Commission should conduct the proceedings before it. In the opinion of this court, while exercising powers under Articles 226 and 227 of the Constitution of India, it is not permissible for this court to dictate the manner in which the Settlement Commission should conduct the proceedings pending before it. If the procedure followed by the Settlement Commission is contrary to the principles of natural justice or contrary to law, it is always open for the petitioner to challenge the ultimate order passed by the Settlement Commission. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shah and others, documents and material and basis of the same relied upon by the Principal Commissioner of Income-tax in his report under Rule 9 of the Income-tax Settlement Commission (Procedure) Rules, 1997. 2. The petitioner, in each of the petitions, is either a company or an individual belonging to the Amrapali Group. Since the facts and contentions raised in all these petitions are common, the same were taken up for hearing together and are disposed of by this common judgment. 3. From the averments made in the petitions, it appears that on 11.11.2014, the petitioners herein had filed individual applications under section 245C(1) of the Incometax Act, 1961 (hereinafter referred to as the Act ), before the Settlement Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced in these petitions is that the proceedings before the Settlement Commission are getting time barred on 30.5.2016 and that in gross violation of the principles of natural justice, without affording any opportunity of cross-examination of Shri Shirish Chandrakant Shah and others, on whose statements the Department seeks to place reliance, without providing any opportunity to verify the material evidence on record, and without granting sufficient opportunity to the petitioners to present their cases, finalisation order under section 245D(4) of the Income-tax Act will be passed by the Settlement Commission, Mumbai, which would result into determination of total income in the order rendered under section 245D(4) of the Act. 5. Mr. R.K. Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied upon by the Principal Commissioner of Income-tax in his report. 6. From the facts and contentions noted hereinabove, it is evident that the petitioners are aggrieved by the manner in which the proceedings are being conducted by the Settlement Commission on the applications made by them under section 245C(1) of the Income-tax Act, 1961. Thus, in effect and substance the petitioners seek a direction to the Settlement Commission to comply with the principles of natural justice and afford an opportunity to cross examine certain persons and to provide documents or other material relied upon by the Principal Commissioner of Income-tax in his report under rule 9 of the rules. In the opinion of this court, any direction issued by it to the S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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