2021 (4) TMI 962

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....S SOPARKAR FOR THE PETITIONER ORDER PER: HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATH 1. We have heard Shri S.N.Soparkar, learned Senior Counsel assisted by Mr. Bandish Soparkar learned counsel for the petitioners, Shri Manish Bhatt, learned Senior Advocate assisted by Mrs. Mauna Bhatt and Mr. Karan Sanghani learned counsels representing respondent No.2. 2. By means of this pet....

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....s are contained in paragraphs 2.5 and 3.8 of the petition which are reproduced below: "2.5 Final hearing of the settlement of the case of the Petitioners took place on 04.01.2021, 05.01.2021 and 28.01.2021 and the arguments and hearing were concluded. The Respondent No.1 also formally pronounced the case as settled and also noted the terms of settlement. Only the text of the order u/s 245....

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....ch has also not come into effect." 4. In the above facts and circumstances, Shri Soparkar has prayed for an appropriate mandamus being issued to the respondent No.1-the Settlement Commission to issue formal orders. 5. On the other hand, Shri Manish Bhatt learned Senior Counsel appearing for respondent No.2-the Assistant Commissioner of Income Tax submits that as the facts stated by the petit....