2017 (8) TMI 1136

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..... Advocate ORDER 1. The petitioner - Assessee has filed these petitions challenging the order passed by the Income Tax Settlement Commission, Chennai ('Settlement Commission' for short), on 03/02/2015, Annexure F by which the learned Settlement Commission held that the Applicant could not explain the details of Additional Income offered for settlement and the manner of earning the same and therefo .....

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..... Court, to which no objection is raised by the learned counsel for the petitioner that for these Assessment Years, viz. 2007-08 to 2011-12, the Regular Assessment orders have been passed in the meanwhile against the petitioner by the regular Assessing Authorities against which the petitioner has availed the regular remedy by way of an appeal before the learned Commissioner of Income Tax (Appeals) a .....

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..... importance and the matter cannot be now restored back to the Settlement Commission at this stage to hear the merits of the settlement proposals given in the Application by the petitioner -assessee, at that time. 6. The alternative to the above is to direct the Appellate Authority of the Income Tax Department namely Commissioner of Income Tax (Appeals), where the appeal filed by the petitioner is .....

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