TMI Blog2021 (3) TMI 1450X X X X Extracts X X X X X X X X Extracts X X X X ..... hich has not been done till date - 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 accordance with law - HELD THAT:- We dispose of this petition with the direction to the respondent No.1- Settlement Commission to consider the facts as stated by the petitioner and as recorded in the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Mauna Bhatt and Mr. Karan Sanghani learned counsels representing respondent No.2. 2. Although notices were issued and served on respondent No.1, no one has put in appearance. 3. 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 accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 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 submitted that in the facts of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 left at the discretion of the Settlement Commission to take a decision whether such facts are correct or not and accordingly, the Settlement Commission ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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