2001 (4) TMI 11

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Sorabjee, Attorney-General of India (Ms. Neera Gupta and B. V. Balram Das, Advocates) ORDER Leave is granted. Heard learned counsel for the parties. In our view this appeal may be disposed of in terms of our order dated October 16, 2000, and we accordingly pass the following order in appeal. We are not inclined to stay the impugned notice under section 158BC of the Income-tax Act, 1961, iss .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ject-matter of the writ petition was the notice issued under section 158BC of the Income-tax Act and not the proceedings before the Settlement Commission and the Settlement Commission was not a party to the writ petition, therefore, the question of the Settlement Commission being bound by the observations of the High Court does not arise. The appeal is disposed of accordingly. There shall be no o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X