2016 (5) TMI 75

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....nal order on merits under section 245D(4) of the Income-tax Act, 1961, without complying with the principles of natural justice and opportunity, specially affording the opportunity of cross-examination of the statements of Shirish C. Shah and others, documents and material and basis of the same relied upon by the Principal Commissioner of Income-tax in his report under Rule 9 of the Income-tax Settlement Commission (Procedure) Rules, 1997." 2. The petitioner, in each of the petitions, is either a company or an individual belonging to the Amrapali Group. Since the facts and contentions raised in all these petitions are common, the same were taken up for hearing together and are disposed of by this common judgment. 3. From the averments ma....

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....ples of natural justice demand that the petitioners should be given an opportunity to verify and examine all such adverse and incriminating materials which the Department proposes to utilize against them. 4. The grievance voiced in these petitions is that the proceedings before the Settlement Commission are getting time barred on 30.5.2016 and that in gross violation of the principles of natural justice, without affording any opportunity of cross-examination of Shri Shirish Chandrakant Shah and others, on whose statements the Department seeks to place reliance, without providing any opportunity to verify the material evidence on record, and without granting sufficient opportunity to the petitioners to present their cases, finalisation orde....

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....ns so that final order is not framed without granting an opportunity to the petitioners to cross-examine the persons on whose statements the Department seeks to place reliance and without providing the documents/evidence relied upon by the Principal Commissioner of Income-tax in his report. 6. From the facts and contentions noted hereinabove, it is evident that the petitioners are aggrieved by the manner in which the proceedings are being conducted by the Settlement Commission on the applications made by them under section 245C(1) of the Income-tax Act, 1961. Thus, in effect and substance the petitioners seek a direction to the Settlement Commission to comply with the principles of natural justice and afford an opportunity to cross examine....