2021 (4) TMI 962

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....R PER: HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATH 1. We have heard Shri S.N.Soparkar, learned Senior Counsel assisted by Mr. Bandish Soparkar learned counsel for the petitioners, Shri Manish Bhatt, learned Senior Advocate assisted by Mrs. Mauna Bhatt and Mr. Karan Sanghani learned counsels representing respondent No.2. 2. By means of this petition under Article 226, the petitioners ha....

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....the petition which are reproduced below: "2.5 Final hearing of the settlement of the case of the Petitioners took place on 04.01.2021, 05.01.2021 and 28.01.2021 and the arguments and hearing were concluded. The Respondent No.1 also formally pronounced the case as settled and also noted the terms of settlement. Only the text of the order u/s 245D(4) was pending to be issued. But, the Petitioners ....

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....umstances, Shri Soparkar has prayed for an appropriate mandamus being issued to the respondent No.1-the Settlement Commission to issue formal orders. 5. On the other hand, Shri Manish Bhatt learned Senior Counsel appearing for respondent No.2-the Assistant Commissioner of Income Tax submits that as the facts stated by the petitioners can only be verified by the Settlement Commission, it may be le....