TMI Blog2021 (4) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... of India, it is only a proposal and not enforceable and in absence of any enforceable enactment the Income Tax Settlement Commission is under statutory obligation to function as per the prevailing law - HELD THAT:- Considering the fact that Act has not been promulgated by the Parliament till date, prima-facie, we are of the view that Settlement Commission till date has not been abolished. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olicitor General of India assisted by Sri Ashwani Kumar Singh learned Counsel for Union of India, who has filed Memo of appearance, which is taken on record. The present writ petition has been filed for the relief(s) to the effect that a direction be issued to the respondent nos. 1 and 4 to continue to function as per the prevailing statute including permitting of filing of Application for sett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in the instant case a direction be issued to the Commission to accept the application of the petitioner and do the needful as per the procedure prescribed under Section 245C of the Act. Learned Senior Advocate has further submitted that in similar circumstances orders have been passed by other High Courts permitting the petitioners to prefer an application under Section 245C of the Act. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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