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2012 (11) TMI 721

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..... ons. It is only after the applications are considered on merits in the light of submissions made by applicants (respondents herein) and the opposition of the department on the merits of these applications that Settlement Commission would arrive at a final conclusion whether to accept the applications of the respondents or not and even if these are to be accepted on what terms. In exercise of extraordinary jurisdiction under Article 226 of the Constitution of India, it is not necessary to go into the validity of the impugned order at this stage. - petition dismissed. - CWP No.9251 of 2012 - - - Dated:- 18-10-2012 - MR. A.K. SIKRI, AND MR. RAKESH KUMAR JAIN JJ. Present: Mr.Rajesh Sethi, Advocate, for the petitioner. Mr. Ajay Vo .....

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..... pondents and had submitted that since the respondents had not given the complete and true disclosure of all the facts, such applications were narrated with a outright rejection. The main submission in this behalf was that respondent No.2 herein namely, M/s S.G. Corporation JV AOP, was a non-existence entity. This and other objections of the petitioner have been discussed by the Settlement Commission, but are turned down with the observations that right from the search the existence and disclosure of undisclosed income in the status of AOP was accepted. Accordingly, the objections of the petitioner to the admissibility of the applications are turned down and the Settlement Commission has decided to proceed with the consideration of those app .....

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..... nion that in exercise of extraordinary jurisdiction under Article 226 of the Constitution of India, it is not necessary to go into the validity of the impugned order at this stage. In case the final order passed by the Settlement Commission is against the department or is not acceptable on the terms on which the same is passed, it would be open to the department to challenge the same by filing appropriate proceedings. At this stage, it would be open to the department to raise all the contentions which are permissible including challenge to the impugned order passed and the observations made in the impugned order. Giving the aforesaid liberty to the department, both the petitions are not entertained at this stage being premature. Hence, th .....

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