2018 (9) TMI 2018 - SCH - Income Tax

Settlement Commission Order -The High Court by a court order has stated that since the petitioner approached the Settlement Commission nothing further remains to be decided - HELD THAT - We disagree. According to the petitioner jurisdictional questions are being raised by him in the writ petition which therefore needs to be disposed of on merits. It will be open to the respondents to take all pleas available in law including the fact that no jurisdictional question arises. The stay that has been granted to the Settlement Commission s proceedings will continue till the High Court dispose of the writ petition.

Summary

The Supreme Court disagreed with the High Court's order stating that the petitioner's approach to the Settlement Commission concludes the matter. The petitioner raised jurisdictional questions in the writ petition, which need to be decided on merits. The stay on Settlement Commission's proceedings will continue until the writ petition is disposed of. The Special Leave Petition is disposed of accordingly.