https://www.taxtmi.com/caselaws?id=336030 The court allowed the writ petitions, quashing the orders dated 27th May 2016 and 11th August 2016, and all consequent orders and demand notices. The court held that the proceedings before the Settlement Commission had abated due to the failure to pass the order within the prescribed time limit, and any penalty orders under Section 271(1)(c) should be passed only after granting an opportunity of hearing to the petitioner. en-us Wed, 07 Dec 2016 00:00:00 +0530 Wed, 14 Dec 2016 16:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336030 The court allowed the writ petitions, quashing the orders dated 27th May 2016 and 11th August 2016, and all consequent orders and demand notices. The court held that the proceedings before the Settlement Commission had abated due to the failure to pass the order within the prescribed time limit, and any penalty orders under Section 271(1)(c) should be passed only after granting an opportunity of hearing to the petitioner. Case-Laws Income Tax Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336030