2017 (7) TMI 1486

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anding Counsel with Mr.Raghvendra Singh, Advocate. For the Respondents : Mr.Prakash Kumar, Advocate with Mr.Arpit Shukla, Ms.Roshni Williams, Advocates ORDER 1. The Revenue has filed these writ petitions challenging the impugned order dated 27th June, 2013 passed by the Income Tax Settlement Commissioner (ITSC) to the extent that it has granted immunity from prosecution as well as the pen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issioner of Income Tax (Central)-II v. BDR Builders and Developers (2016) 385 ITR 111 (Del.). 5. In the aforesaid decision, this Court, in similar circumstances, set aside the order of the ITSC granting immunity from prosecution and penalty and remanded the matter to the ITSC for a fresh decision in accordance with law. 6. Following the said decision, the impugned order of the ITSC to the ex....