2017 (3) TMI 1918

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.... the course of search as contained in Annexure No. V to the Writ Petition after summoning the records. ii) issue a suitable writ, order or direction in the nature of prohibition/mandamus prohibiting/directing the Opp. Party No. 3 not to reopen or initiate any action in pursuance of the notice dated 16.5.2008 since the matter has been settled by the Settlement Commission under Section 245 D (4) of the Act. iii) issue a suitable writ, order or direction in the nature of Writ Mandamus directing the Opp. Party No. 3 not to proceed further in pursuance of the notice dated 16.05.2008." 3. Learned counsel for petitioners submitted, when matter is ceased with Settlement Commission, Assessing Authority cannot proceed. Settlement Commission a....

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....245D (4) by 31.3.2008. 2. The Rule 9 Report in this case has been received. 3. In all, the Principal Bench of the Commission has till 26.3.2008 received more than 325 orders from various High Courts in the month of March, 2008, directing the Principal Bench to complete the cases by 31.3.2008. 4. This would involve more than 1500 assessments. The Settlement Commission deals only with the assessments which involve complexity of investigation and the application is intended to proved quietus to litigation. For example, in one group of cases where 23 applications are involved, the paper book, which has been filed before the Settlement Commission runs into thirty thousand pages. It goes without saying that sufficient and proper opportun....