TMI Blog2004 (9) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... owing the discovery and establishment of concealed income by the Department. The Settlement Commission has further found that there has been no true and full disclosure of income not admitted before the Income-tax Officer by the assessee. - No prejudice has been caused to the petitioners. We do not find any infirmity in the order passed by the Settlement Commission. Writ petition lacks merit and is dismissed - - - - - Dated:- 27-9-2004 - Judge(s) : R. K. AGRAWAL., K. N. OJHA. JUDGMENT The judgment of the court was delivered by R.K. Agrawal J.- By means of the present writ petition filed under article 226 of the Constitution of India, the petitioners seek a writ, order or direction in the nature of certiorari quashing the order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me-tax passed an order on December 26,1988, creating a tax liability of Rs. 1,35,811 as the petitioners had not filed any return for the assessment year 1989-90. A notice under section 148 of the Act was issued on February 4, 1991. In compliance therewith, the petitioners filed a return on February 19, 1991, declaring net taxable income at Rs. 18,250. After filing the aforesaid return, a notice under section 142(1) of the Act was issued on January 11, 1993. Another notice was issued on January 25, 1993, and March 17, 1993, calling upon the petitioner firm to furnish certain information. In response to the said notice, the petitioner submitted the reply in which it was stated that the petitioner had already filed application under section 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d this court, vide order dated March 26, 1996, had set aside the order passed by the Settlement Commission and directed it to pass a fresh order after giving an opportunity of hearing to the petitioners. Thereafter, the Settlement Commission has passed a fresh order on November 27,1998, rejecting the petitioners' application. The order dated November 27, 1998, is under challenge in the present writ petition. We have heard Sri Rakesh Kumar, learned counsel for the petitioners, and Sri A.N. Mahajan, learned counsel appearing for the Revenue-respondent. Learned counsel for the petitioners submitted that the Settlement Commission had not provided with a copy of the report submitted by the Commissioner of Income-tax while passing its order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the respondents, while supporting the order of the Settlement Commission, submitted that it had been established that the loose papers actually belonged to the petitioner and despite several opportunities given to them for cross-examining the writing expert, the opportunity was not availed of and only after being confronted with evidence which they were not in a position to controvert, they have come forward before the Settlement Commission with the sole objective of escaping from the penal consequences. He further submitted that there is no complexity of investigation involved in the matter and, therefore, the Settlement Commission had rightly rejected the application. According to him, the report of the Commissioner of Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ursing Das [1989] 176 ITR 169 the apex court has held that the assessee is entitled to be heard on the objection made by the Commissioner of Income-tax even in appeals for the years for which the Commissioner of Income-tax has objected, the concealment has been upheld. In the case of Bhaskar Upadhaya [1990] AWC 948, this court has held that a decision based on the materials collected behind the back of the affected person without any reasonable opportunity to rebut or contradict that material, is highly unfair and is violative of the principle of natural justice. In the case of Managing Director, ECU [1994] 84 FJR 210, the apex court has held that the enquiry report is to be furnished to the delinquent irrespective of the fact that he a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
