2021 (5) TMI 192

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....22 of 2018 And W.M.P.Nos.18210 to 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 un....

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....se was taken up for hearings, learned counsel for 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 Ga....

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....21. 7.Heard learned counsel for the petitioner and 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 Hono....