TaxTMI 
TaxTMI 
2021 (3) TMI 1450
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.... Mr. B.S. Soparkar (6851). For the Respondent(s) No. 2 : Mrs. Mauna M Bhatt (174). For the Respondent(s) No. 1 : Notice Served By Ds(5). ORAL 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....
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....pronounced the case as settled and also noted the terms of settlement. However, the only text of the order under section 245D(4) of the Act, 1961 was pending to be issued which has not been done till date. Such averments 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,....
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....now is a procedural requirement and not substantive adjudication that has already completed. It is therefore submitted that such procedural requirement cannot be stalled by the subsequent amendment which has also not come into effect." 5. 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 iss....