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TMI Blog2017 (10) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 132 of the Act. Subsequent to the search and the proceeding drawn thereafter, the petitioner preferred for settlement of her case before the respondent and accordingly filed an application for settlement under Section 245-A of the Act. 3. The dispute was pertaining to the assessment year 2004-2005 to 2010-2011. The petitioner had disclosed additional income of Rs. 38,01,091/- for the assessment year 2004-2005 to 2010-2011 against various items of income. 4. The first application was dismissed. However, on the subsequent application being made, the same was admitted and entertained and was finally decided vide the impugned order dated 28/06/2013. 5. The respondent No.2 further made an addition of Rs. 97,34,210/- as undisclosed income spent in renovation of the house property at Fafadi, Raipur. This addition was made on the basis of valuation report of the registered valuer. The petitioner accepts the entire order of the Respondent No.2-Settlement Commission except for its finding in paragraph 5.12 to 5.14. 6. The sole contention of the petitioner was that, the finding of the Settlement Commission was based on the valuation report as submitted by the registered valuer. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded in that behalf, in the books of account maintained by the assessee, coupled with the facts that the assessee is not in a position or does not offer any explanation about such excess amount or the explanation submitted if any is not satisfactory. 10. The counsel for the petitioner relying upon the decision of Supreme Court reported in 1993 ITR Volume 201 page 611(SC) highlighted the fact that, if it is prima-facie brought to the notice of the High Court under article 226 in respect of any error of law or a procedural lapse on the part of department, this court in exercise of its extra-ordinary writ jurisdiction under Article 226 of the Constitution Of India can scrutinise it and can determine the illegality of the procedure followed. The High Court in exercise of its power of judicial review would not scrutinise the decision but the decision making process. 11. The counsel for the revenue however opposing the petition submitted that, it is a case where the petitioner has suppressed material facts at the time of assessment being made and it is only when the search and seizure was conducted the unaccounted income of the petitioner could be detected and it is only thereafter t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;19' A. 18. On an application made by the petitioner, the Settlement Commission entrusted the details of the additional income and materials seized to the registered valuer to submit the valuation report. Based on the report of the registered valuer, the Settlement Commission passed an order. 19. If we peruse the proceedings it reflects that, the petitioner at no point of time did question, the matter being sent to the registered valuer during the pendency of the matter before the Settlement Commission. It is only now, after the final order has been passed that the petitioner has filed the present Writ Petition raising all these issues. 20. The Settlement Commission's decision is always considered to be final as Section 245-I specifically envisages the fact that, every order passed by the Settlement Commission shall be conclusive and no matters covered under such order be permitted to be reopened in any proceeding under this Act or under any other law for the time being in force. 21. The only ground of challenge which has been raised by the counsel for the petitioner is the fact that, the Settlement Commission ought to have referred the matter to the valuation officer i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horised in this behalf and after examining such further evidence as may be placed before it or obtained by it, the settlement commission may, in accordance with he provisions of this Act, pass such order as it thinks fit on the matters covered by the application and any other matter relating to the case not covered by the application, but referred to in the report of the commissioner under sub-section (1) or sub-section (3)". 25. Going through the procedure prescribed under Section 245-D of the Act, it also emerges that the settlement commission on receipt of application under Section 245-C of the Act has to examine the records and call for report of the Commissioner (IT) and after giving an opportunity to the applicant as well as to the commissioner to be heard either in person or through their authorized representatives and after examination of such further evidence as placed before it or obtained by the commission, it may pass such an order as it thinks fit in accordance with Act. 26. A perusal of Sub-section 4 of Section 245-D of the Act has a catch in itself inasmuch as the settlement commission has been empowered while hearing a proceeding for settlement to examine the evi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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