2016 (7) TMI 676

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....asani for the Petitioner Mr. Suresh Kumar a/w Ms. Samiksha Kanani for the Respondents ORDER P. C. 1. At the request of the learned counsel appearing for the parties, the Petition is being finally disposed of at the stage of admission. 2. This Petition under Article 226 of the Constitution of India challenges notices dated 8th June, 2016, 14th June, 2016 and 23rd June, 2016. All issu....

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....ch has been admitted by it. In support of its stand, the petitioner invites our attention to paragraph 10 of the order dated 10th May, 2016 which reads as under: "In conclusion, we feel that the applicants have successfully rebutted the various averments made on behalf of the Department, and also disclosed the manner of earning the income hitherto undeclared to the Department. Hence, we a....

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.... to the following observation in paragraph 9.1 of the order which reads as under: " Having examined the rival arguments we feel that settlement of a case to be done in accordance with the provisions of Section 245C(1) read with Section 245D(4). However, since we find that the aggregate tax paid is well above the threshold limit we treat the applications as valid and take it forward to the....

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....o us, the impugned notices are without jurisdiction as it is not open to an Assessing Officer to oust the jurisdiction of Settlement Commission in the face of Section 245F(2) of the Act. In case the Revenue reads the order differently particularly in view of the sentences extracted herein above relied upon by Mr. Suresh Kumar then the appropriate remedy would be to seek a clarification and/or rect....