1999 (1) TMI 33

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....circumstances of the case or the complexity of the investigation involved therein, the Settlement Commission may, by order, allow the application to be proceeded with or reject the application : Provided that an application shall not be rejected under this subsection unless an opportunity has been given to the applicant of being heard. (1A) Notwithstanding anything contained in sub-section (1), an application shall not be proceeded with under that sub-section if the Commissioner objects to the application being proceeded with on the ground that concealment of particulars of income on the part of the applicant or perpetration of fraud by him for evading any tax or other sum chargeable or imposable under this Act, has been established or is....

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....ssion may make the order without such report." The respondents in each of these appeals had filed applications under section 245C before the Settlement Commission. The Settlement Commission had, under the provisions of section 245D, called for a report from the Commissioner and the Commissioner had objected to the applications being proceeded with. The objections of the Commissioner were upheld and the applications were not proceeded with. After the amendment in 1991 of section 245D, whereby sub-section (1A) was omitted altogether, the respondents made fresh applications to the Settlement Commission in regard to the same years for which they had applied earlier and the Settlement Commission entertained these applications. Its Full Bench in....

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....or the said years." In regard to the assessment years 1983-84 and 1984-85, the Settlement Commission, in the subsequent paragraph, stated that it did not consider it fit to allow the applications to be proceeded with because the facts and circumstances of the cases and the issues involved for settlement were common. Clearly, this is a situation where the applications of the respondents were not proceeded with only because of the objection raised by the Commissioner under the said sub-section (1A). Learned counsel for the Union of India, however, drew our attention to the format set out prior to the commencement of the aforequoted order, in which it is, inter alia, stated : "11. Section under which the order is passed : 245D(1) of the Inc....