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TMI Blog2012 (11) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... te, for the respondents. A.K. SIKRI, CJ. (ORAL) These two writ petitions though challenge two different orders passed by the Income Tax Settlement Commission (hereinafter referred to as 'the Settlement Commission') which also pertain to different applicants/assesses, however, the impugned orders are interim orders, vide which the Settlement Commission has decided to proceed with the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission had called for the report from the Commission of Income Tax (Central), Gurgaon (herein after referred to 'the CIT') vide letter dated 16.11.2011 which was received by the Commission on 13.1.2012. The CIT had raised objections to the admission of the applications filed by the respondents and had submitted that since the respondents had not given the complete and true disclosure of all the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied on the leaned CIT (DR) is not applicable in the present case as at this stage prima facie nothing adverse is found in respect of full and true disclosure made by the applicants. Further prima facie there is no material on record which may raise any doubt the existence of AOP and the income disclosed by it. However out finding is without prejudice to the final finding to be arrived at the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not and even if these are to be accepted on what terms. Having regard to the aforesaid considerations in mind, we are of the opinion 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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