2021 (5) TMI 192

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.... 18215 of 2018 - -<br>Income Tax<br>Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.P. Sivaraman For the Respondents : Mr.A.N.R. Jayaprathap (Govt. Advocate) COMMON ORDER The petitioner has filed these writ petitions wherein the petitioner has challenged the impugned order dated 28.2.2018 passed by the first respondent Settlement Commission under section 245D(4) of the Income Tax Act....

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....or the respondent drew attention to the order passed by in Division Bench of this court in Mulberry Silks Ltd. Versus The Settlement Commission [2020] 428 ITR 136 (Madras). 5.The counsel for the petitioner has brought to the attention of this court to the decision of the Supreme Court rendered in Commissioner of Customs and Central Excise versus Gao Ispat Ltd 2017 (50) STR 118 (Supreme Court) whe....

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.... the respondent. The Honourable Supreme Court while passing its order in Commissioner of Customs and Central Excise versus Gao Ispat Ltd 2017 (50) STR 118 (Supreme Court) has not not considered any of the decisions rendered in the context of territorial jurisdiction of the High Courts under Article 226 of the Constitution of India. 8.The Honourable Supreme Court in Kusum Ingot's And Alloy versus ....