TMI Blog2021 (3) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be left at the discretion of the Settlement Commission to take a decision whether such facts are correct or not and accordingly, the Settlement Commission may proceed with the matter. We have also considered the contents of the Finance Bill 2020-21 and the relevant provisions therein but as the said Bill has still not been enacted, the position which stands is to be taken as in the absence of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NOURABLE 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. 2. By means of this petition under Article 226, the petitioners have in effect prayed for the writ of mandamus commanding the respondent No.1 to pass an order under section 245D(4) of the Income Tax Act, 1961 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 did not receive the same until 31.01.2021. Pronouncement of decision after completion of hearing 3.8 It is submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Commission to issue formal orders. 5. The facts stated by the petitioners can only be verified by the Settlement Commission, it may be left at the discretion of the Settlement Commission to take a decision whether such facts are correct or not and accordingly, the Settlement Commission may proceed with the matter. We have also considered the contents of the Finance Bill 2020-21 and the relev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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