TMI Blog2007 (3) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents JUDGMENT The judgment of the court was delivered by Mrs.Chitra Venkataraman , J.- W.P.No.29573 of 2002 is against the order of the Commissioner of Income Tax-II, Coimbatore, seeking a writ of certiorari to quash the order dated 10.4.2002. W.P.No.41014 of 2002 is filed by the very same petitioner against the order of the Settlement Commission, the first respondent therein, wherein the petitioner seeks a writ of Certiorari to quash the order dated 19.9.2000. 2. It is seen that the petitioner, an assessee on the file of the second respondent, filed a petition for settlement of his case under Section 245(1) of the Income Tax Act, 1961, before the Settlement Commission, the first respondent in W.P.No.41014 of 2002, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of the relevant provisions of the Act, the appeals were withdrawn. He further submitted that since the maintainability of the application before the first respondent itself is dependent on the pendency of proceedings before the Tax Authorities, he prayed that the order passed on 30.3.2000 be withdrawn and the appeals restored. 4. It is stated that the petitioner preferred a petition before the Commissioner of Income Tax-II Coimbatore, under Section 264 of the Income Tax Act, seeking admission of his revision. He also filed an application for condonation of delay of 19 months in preferring the application. He stated therein that the authorised representative had not obtained any consent before withdrawing the appeal and that h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uirements for entertaining the application for settlement under Section 245-C is the pendency of the proceedings before the Tax authorities. Since admittedly the withdrawal of the appeal means no pendency of the proceedings before the Tax authorities, rightly the Settlement Commission rejected the prayer for settlement as regards the assessment years 1992-93, 1993-94 and 1996-97. However, as regards the assessment year 1997-98 considering the pendency of the proceedings for the said assessment year, the Settlement Commission took up the matter for consideration. Considering the legal requirement for the maintainability of the application before the Settlement Commission, we do not find any infirmity in the view taken by the Settlement co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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