TMI Blog2022 (8) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Standing Counsel had, at the time of admission, accepted notice on their behalf. Thereafter, on account of a change in panel, the present learned Senior Standing Counsel was requested to take instructions, but states that she has also been unable to obtain instructions. It was held in that matter that the forum/Court before which the order of the Settlement Commission must be challenged is that where the Assessing Officer concerned is located. However, in the present case, it is not the substantive order which is under challenge but a subsequent order, which is patently in violation of the principles of natural justice - the order is set aside, as being contrary to the principles of natural justice. Petition allowed. - W.P.No.39 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) may, at any time, be withdrawn by the Settlement Commission, if it is satisfied that such person, had, in the course of the settlement proceedings, concealed any particulars, material to the settlement or had given false evidence, and thereupon such person may be tried for the offence with respect to which the immunity was granted or for any other offence of which he appears to have been guilty in connection with the settlement and shall also become liable to the imposition of any penalty under this Act to which such person would have been liable, had no such immunity been granted.. Now, Therefore, having been brought to the notice of the Settlement Commission by DRI vide their letter F.No.DRI/BZU/S-IV/ENQ 57 (INT-NIL) 2018-2331 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted notice on their behalf. Thereafter, on account of a change in panel, the present learned Senior Standing Counsel was requested to take instructions, but states that she has also been unable to obtain instructions. 5. One primary issue that would arise in the matter is as regards the maintainability of the writ petition, seeing as the petitioner is assessed in Karnataka. 6. This Court, in the case of Mulberry Silks Ltd. Vs. Settlement Commission (IT WT) , [(2021) 123 Taxmann.com 118], has taken the view that the Settlement Commission is constituted in Chennai for the purposes of administrative convenience and thus, by itself would not vest jurisdiction in this Court to entertain challenge as against an order of the Settleme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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