TMI Blog2016 (7) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... is aspect of the matter and proceed in accordance with law. Accordingly, finding no ground to interfere in the matter, we dispose of the writ petitions with liberty to the petitioner/Revenue to raise the grounds before the Settlement Commissioner, who shall before deciding the matter consider and proceed in accordance with law. - Writ Petition No : 20817 of 2015, Writ Petition No : 20818 of 2015, Writ Petition No : 20892 of 2015 - - - Dated:- 27-7-2016 - Shri Rajendra Menon, Acting Chief justice; and, Shri Anurag Shrivastava. JJ. Shri Sanjay Lal, Counsel for the petitioner (s). Shri Sumit Nema with Shri Mukesh Agrawal, Counsel for the respondent (s). O R D E R As common questions of law and fact are involved in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in the writ petition that the order passed for proceeding with the matter for settlement under section 245-D(2)(3) is unsustainable. 3. Various grounds are raised in the writ petition to say that the procedure followed by the Department is unsustainable and in support thereof reliance is placed on the cases of Bombay High Court and Delhi Court: Commissioner of Income Tax (Central) Vs. Income Tax Settlement Commissioner (ITSC), (2014) 267 CTR 0007 (BOM); and, Marc Bathing Luxuries Limited Vs. Income Tax Settlement Commission and Another, (2013) 94 DTR 0241 (DEL), to say that the order passed under section 245-D(2C) without taking note of the Report of the Department is unsustainable and the prayer made is that the matter be remand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Settlement Commissioner, including the objection as are raised in the writ petition, and it is for the Settlement Commissioner to look into this aspect of the matter and proceed in accordance with law. This is the principle which we find from the order passed by the Supreme Court in the case of K. Jayaprakash Narayanan (supra) and the law laid down by a Coordinate Bench of this Court, in the case of Asian Natural Resources India Limited (supra). 8. The judgments cited by the Revenue based on the decision rendered by the Bombay High Court and the Delhi High Court, in the cases of Commissioner of Income Tax (Central) [supra) and Marc Bathing Luxuries Limited (supra) need not be considered at this stage, when a Coordina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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