The Tax Publishers2020 TaxPub(DT) 4617 (Del-HC)

CONSTITUTION OF INDIA, 1950

Article 14

Since the undisputed fact is that the present petition impugns an anterior order arising from the same settlement proceedings and the final outcome of the said proceedings can possibly affect the present proceedings, this Court was prima facie inclined to dispose of the present writ petition.

Writ - Maintainability - Pendency of prior petition - Effect of

Assessee filed present writ petition challenging the Order passed under section 245D(3), whereby it had acceded to the request for a further investigation and enquiry sought under rule 9 of Income Tax Settlement Commission (Procedure) Rules, 1997 as it has purported to do by way of the impugned order and that too without giving any opportunity of hearing to the assessee. Held: The undisputed fact remains that the aforenoted petition impugns an anterior order arising from the same settlement proceedings. The final outcome of the said proceedings can possibly affect the present proceedings. Thus, although there may not be a suppression by the assessee as notice in Writ Tax No.492/2020 has not been served upon them, yet keeping in view the pendency of the aforesaid prior writ petition this Court was prima facie/i> inclined to dispose of the present writ petition.

REFERRED : State Of U.P. v. Sudhir Kumar Singh & Ors. 2020 SCC OnLine SC 847, R.T. Industries & Ors. v. ITSC & Anr. 2018 SCC OnLine Del 11258 : 2018 TaxPub(DT) 6454 (Del-HC), CIT (Central) v. ITSC & Anr. (2014) 360 ITR 539 (Bom.) : 2014 TaxPub(DT) 182 (Bom-HC) and CIT v. ITSC & Ors. 2013 SCC OnLine Del 2341 : 2013 TaxPub(DT) 2101 (Del-HC).

FAVOUR : Petition listed

A.Y. : 2017-18 2018-19



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