TMI Blog2016 (7) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... ve part of the order dated 10th May, 2016. Therefore according to us, the impugned notices are without jurisdiction as it is not open to an Assessing Officer to oust the jurisdiction of Settlement Commission in the face of Section 245F(2) of the Act. In case the Revenue reads the order differently particularly in view of the sentences extracted herein above relied upon by Mr. Suresh Kumar then the appropriate remedy would be to seek a clarification and/or rectification of the order dated 10th May, 2016 from the Commission before issuing the impugned notices. The Assessing Officer is a creature of the statute and must not act in a manner which would denude the Commission of the powers bestowed upon it under the Act. Therefore at this stage, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdiction in relation to proceedings in respect of the assessment years which has been admitted by it. In support of its stand, the petitioner invites our attention to paragraph 10 of the order dated 10th May, 2016 which reads as under: In conclusion, we feel that the applicants have successfully rebutted the various averments made on behalf of the Department, and also disclosed the manner of earning the income hitherto undeclared to the Department. Hence, we are of the considered view that in the absence of any evidence which could prove fatal to the respective application of the applicants and render the applications as not being full and true at this juncture, we do not invalidate such applications at this stage, and as such, allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned notices are without jurisdiction. However, the distinction which is sought to be made on behalf of the Revenue does not find any mention in the operative part of the order dated 10th May, 2016. Therefore according to us, the impugned notices are without jurisdiction as it is not open to an Assessing Officer to oust the jurisdiction of Settlement Commission in the face of Section 245F(2) of the Act. In case the Revenue reads the order differently particularly in view of the sentences extracted herein above relied upon by Mr. Suresh Kumar then the appropriate remedy would be to seek a clarification and/or rectification of the order dated 10th May, 2016 from the Commission before issuing the impugned notices. The Assessing Officer is a c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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