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TMI Blog2013 (6) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... e. - Writ Petition Nos. 17213, 17207, 17217, 18661 and 18840 of 2004 - - - Dated:- 1-3-2013 - GODA RAGHURAM and RAMACHANDRA RAO M. S., JJ. JUDGMENT The judgment of the court was delivered by Goda Raghuram J.-Heard Sri M. V. Ramachandra Prasad, learned counsel for the petitioners, and Sri S. R. Ashok, learned senior counsel for the Income-tax, for the respondents. In all these writ petitions, the several orders passed by the Income-tax Settlement Commission, Additional Bench, Chennai (for short the Commission ) dated February 26, 2004, are challenged on the singular ground that the Commission has no power to rectify its earlier order passed under section 245D of the Income-tax Act, 1961 (for short the Act ). Writ Petition N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons 234A, 234B and 234C that interest should also be included under the settlement ; so, however, that the Commission in exercise of its powers under section 245D(4) and 245D(6) of the Act may reduce or waive interest statutorily payable under sections 234A, 234B and 234C of the Act, only to the extent of granting relief under circulars of the Central Board of Direct Taxes on the subject, issued under section 119 of the Act. On the miscellaneous applications preferred by the Revenue, the Commission passed the impugned revised order dated February 26, 2004, concluding that there occurred a mistake in the earlier order as regards charging of interest up to the date of proceedings under section 143(3) of the Act ; that the error could be re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arlier order of the Commission dated September 22, 1999, which was clearly contrary to the Central Board of Direct Taxes Circular No. F. No. 400/234/95-IT(B), dated May 23, 1996. Sri S. R. Ashok referred to the decision of the Supreme Court which enunciated the principle that issuance of the discretionary writ of mandamus must be withheld where invalidation of an order would be revived an earlier illegal order. In Gadde Venkateswara Rao v. Government of Andhra Pradesh, AIR 1966 SC 828, an earlier order passed by the Dharmajigudem Gram Panchayat was considered invalid on account of violation of the principles of natural justice. Invalidation of the order in challenge would, therefore, result in revival of the earlier invalid order. In the ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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