TaxTMI 
TaxTMI 
2016 (7) TMI 676
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....h 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 issued under Section 142(1) of the Income Tax Act....
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....tand, 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 are of the considered view that in the absence of any e....
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....rder 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 next stage of proceedings under Section 245D(4) when the effe....
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....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 rectification of the order dated 10th May, 2016 from the Commission b....