2018 (12) TMI 1348

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....erments and prayer clauses. This request is strongly opposed by the learned ASG, appearing for the Respondents. 2. In order to decide this Chamber Summons, brief facts need to be recorded.   3. Petitioner is an individual. He had moved Settlement Application before the Settlement Commission (for short "the Commission"), seeking settlement of cases of Assessments for the Assessment Years 2008-09 to 2014-15. The Settlement Application came to be dismissed by the Commission by an order dated 27th September, 2017, principally on the ground of lack of true and full disclosures of income. This order of Commission, Petitioner has challenged in the main Petition. 4 Pending this Petition, Petitioner was visited with a notice dated 22nd....

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....ission, would achieve finality. The Petitioner has strong, prima facie, case in the main Petition, challenging the order of the Commission. If Petition were to be allowed, the order of the Commission would be set aside. The authority under the Act of 2015, may therefore, be precluded from proceeding further with an adjudication of the notice dated 22nd November, 2017. It is in this context, the learned Sr. Counsel for the Petitioner requested that the amendment may be granted so that, multiplicity of the proceedings may be avoided, failing which there would be great prejudice to the Petitioner. It was concluded that notice under the Act of 2015 issued only on the basis of the findings of the Commission which are in challenge before this Cou....