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TMI Blog2017 (1) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... come and additions made in a normal assessment, which principle regulates the Settlement Commission too. On the above reasoning, it has to be held that the Settlement Commission had not properly considered the issue of addition or the genuineness of claim of advances from others. To that extent, Exhibit P1 order would stand set aside and the matter is remanded to the Settlement Commission for consideration of the particular aspect which this Court has interfered with. - W.P.(C) No.34690 of 2007-D - - - Dated:- 10-1-2017 - K. Vinod Chandran, J FOR THE PETITIONER : STANDING COUNSEL FOR GOVT. OF INDIA TAXES SRI.JOSE JOSEPH. FOR THE RESPONDENT : CENTRAL GOVERNMENT COUNSEL SRI.M.A.VINOD., ADVS.SRI.E.K.NANDAKUMAR, SRI.P.BENNY THOM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner being an adjudicating-authority under the Act, could not have challenged the order passed by the Settlement Commission. The further contention is based on the conclusive nature of the orders passed by the Settlement Commission as has been specified by Section 245-I, for which reliance is placed on Dhampur Sugar (Kashipur) Ltd. v. State of Uttaranchal and Others [2007 (8) SCC 418] . 3. The learned Standing Counsel appearing for the Department, however, would draw a distinction as to the facts and the respective material provisions of law, in this case and Mohtesham Mohd. Ismail . It is also contended that Dhampur Sugar has not in any manner restricted the jurisdiction of the High Court under Article 226 of the Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut as to any empowerment or authorisation with respect to filing of an appeal on behalf of the Central Government. The material provisions so noticed are distinctively different from that in the present case. 5. The writ petition is not filed from an order passed by the petitioner herein, who per-chance happens to be also an adjudicatory authority under the Act. Chapter XIXA provides for a totally different scheme of assessment, which all the same has to be made under the provisions of the Act. The Commissioner normally would have, by himself or an authorised officer, made the assessment pursuant to the search conducted under Section 132 of the Act. But the assessee chose to approach the Settlement Commission, disclosing the undisclosed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and furnish a report on the matters covered by the application and any other matter relating to the case. The Commissioner, on such direction, is also obliged to furnish a report within a period of ninety days of the receipt of the communication from the Settlement Commission; failing which the Settlement Commission could proceed with the application even without such report, as empowered under the proviso. Sub-section (4) empowers the Settlement Commission to pass such order, as it thinks fit, on the matters covered by the application and any other matter relating to the case not covered by the application, but referred to in the report of the Commissioner, after examination of the records and the report of the Commissioner and also a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iction of the High Court or Special Leave jurisdiction of the Supreme Court. The scope of judicial review was held to be restricted to considering whether the order is contrary to any provision of the IT Act, apart from grounds of bias, fraud or malice. In the present case, the only contention raised is the non-consideration of the report and the provision relating to assessment having not been adverted to with respect to the advances from others, as seen from the CFS. 10. The advances from other sources originally shown at ₹ 3,54,59,150/- in the CFSs were revised to ₹ 4,13,52,150/-. It is pertinent that the report of the Commissioner had merely been referred to and the contention with respect to the advances said to have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper way to deal with the matter . 11. The manner in which the Settlement Commission dealt with the claim of advances is seen at page 5, paragraph 5, of Exhibit P1: 5. Advances from others : Advances from others shown at ₹ 3,54,59,150/- in the original CFSs have been revised to ₹ 4,13,52,150/-. The AR pointed out that the details of these loans were available in the seized records and that the relevant Promissory Notes were also seized during the course of search. Rate of interest on these loans is also mentioned in the seized records. Further, the confirmation letters from the creditors have also been filed before the Addl. DIT. The applicant pointed out that the relevant details are available at pages 39, 70, 80, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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