2015 (5) TMI 1158

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....with Mr. Satyen Sethi, Mr. A. T. Panda and Mr. Mayank Nagi For the Respondents- Ms. Suruchi Aggarwal ORDER This writ petition is directed against the order dated 24.02.2015 passed by the Income Tax Settlement Commission. The said order was passed under Section 245D (2C), whereby the application of the petitioner under Section 245C of the Income Tax Act, 1961, was rejected. The only gri....

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....self, in the course of the hearing, an additional set of documents was placed by the Commissioner before the Settlement Commission. Those documents ran into 260 pages. The order was passed on 24.02.2015 without any further hearing, apart from a hearing conducted on the very next day on 20.02.2015, which included hearing in respect of other group cases. We are of the view that the documents whic....

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....hall be construed and deemed to be part of the original report dated 10.02.2015 submitted by the Commissioner. Consequently, we direct the Settlement Commission to render its decision at the stage of Section 245D (2C) of the said Act within 10 days from the first date of hearing before the Settlement Commission. The hearing shall be granted to the petitioner by the Settlement Commission, in the....