TMI Blog2017 (10) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the documents of the Assessee, but that itself is not determinative of their character or their credibility. The Court, based upon the materials on that case, so far as the Mohan Meakin is concerned, rendered its findings in the context of the facts of that case. Further, in paragraph 56 of that order, the Tribunal had expressly recorded that search proceedings took place in the context of Section 153A, in the very premises of Mr. Miglani, i.e. with respect to the Assessee. The Court is of the opinion that there is no merit in the Appeal. However, it is clarified that the cancellation of registration in this case could have related back only from the date of introduction of Section 12AA(3) i.e. with effect from 01.10.2014 and not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e/Association. It was submitted that in such an event, the statement could not be attributable to the assessee nor could the materials indicated by Mr Miglani or the facts disclosed by him be the basis of the order cancelling the registration under Section 12AA. 6. Mr. Krishnan also relied upon the judgment of this Court in Commissioner of Income Tax Central III versus M/s. Radico Khaitan Limited, W.P.(C) No.7207/2008 decided on 13.07.2017 and the ITAT decision pursuant to a remand order of this Court, rendered subsequently i.e. on 01.08.2017 in Mohan Meakin Limited versus Assistant Commissioner of Income Tax (ITA No.3787/Del/2008 and connected batch of cases). 7. Radico Khaitan and Mohan Meakin were two assessees ITAT dealt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 14.02.2006, clearly pointed out to the activities of the Association and not his. Therefore, this Court is of the opinion that there is no infirmity with the findings recorded by the lower authorities. 13. So far as the reliance of the Assessee with respect to the findings in Radico are concerned, at the outset, what can be noticed is that the Court, therefore, was examining the findings of the Settlement Commission in writ proceedings. The jurisdiction of the Writ Court in such cases to intervene in proceedings in determination of the decision of the Settlement Commission, which are statutorily final are necessarily sacrosanct in terms of the various judgments of this Court, as noticed in that judgment, therefore, that decision do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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