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2016 (5) TMI 75 - GUJARAT HIGH COURT

2016 (5) TMI 75 - GUJARAT HIGH COURT - TMI - Proceeding conducted by Settlement Commission - breach of the principles of natural justice - Held 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 af .....

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r 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. However, at this stage, merely on an apprehension that there is likely to .....

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sed in these petitions are kept open to be agitated in an appropriate petition at any appropriate stage. - SPECIAL CIVIL APPLICATION NO. 6837 of 2016, SPECIAL CIVIL APPLICATION NO. 6846 of 2016 - Dated:- 26-4-2016 - MS.JUSTICE HARSHA DEVANI AND MR.JUSTICE G.R.UDHWANI, JJ. FOR THE PETITONER : MR RK PATEL, ADVOCATE ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. In all these petitions under Articles 226 and 227 of the Constitution of India, the petitioners have prayed for the following s .....

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mmissioner 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 fi .....

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incipal Commissioner of Income-tax (Central) Ahmedabad, as to the full and true disclosure of income and validity of the admission of twelve applicants cases of Amrapali Group. In paragraph 8 of the said order, the Settlement Commission has recorded that the Department has mainly relied upon the survey and search action conducted in the case of Shri Shirish Chandrakant Shah and some other cases and the evidences gathered therein; as well as statements of certain persons including Shirish Chandra .....

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to verify and examine all such adverse and incriminating materials which the Department proposes to utilize against them. 4. The grievance voiced 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 providi .....

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s proceeded with the final hearing of the applications filed by the petitioners under section 245C(1) of the Act, in violation of the principles of natural justice without granting any opportunity of cross-examination on the statements of Shri Shirish Chandrakant Shah and others, and without providing any opportunity to the petitioners to verify the documents/material relied upon by the Principal Commissioner of Income-tax in his report under rule 9 of the Income-tax Settlement Commission (Proce .....

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Settlement Commission, cannot be challenged as there is no statutory appeal remedy and that it is in this background that the petitioners seek appropriate directions so that final order is not framed without granting an opportunity to the petitioners to cross-examine the persons on whose statements the Department seeks to place reliance and without providing the documents/evidence relied upon by the Principal Commissioner of Income-tax in his report. 6. From the facts and contentions noted here .....

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