9911796707
TMI Blog2002 (12) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... gned demand notices is made out as the same are in terms of the orders of the Settlement Commission. - Held that Assessing Officer was justified in issuing a further demand notice with regard to the period in pursuance of the order of the Settlement Commission - - - - - Dated:- 18-12-2002 - Judge(s) : NAGENDRA RAI., R. S. GARG. JUDGMENT The petitioner-Nalanda X'ray and Scan Research Centre of C. W. J. C. No. 12106 of 2002 is a partnership firm and Dr. S. N. Prasad (petitioner Of C. W. J. C. No. 12842 of 2002) and his wife Dr. (Mrs.) Santosh Prasad (petitioner of C. W. J. C. No. 12105 of 2002) are partners of the so id firm. The points involved in all the three cases being the same, they have been heard together finally at the stage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, which was dismissed on March 26, 2002. On July 10, 2002, the Assessing Officer sent a communication to all the three petitioners separately asking them to furnish evidence in regard to the payment of tax along with the interest payable thereupon within seven days of the receipt of the letter in accordance with the direction of the Settlement Commission dated March 12, 1998. Thereafter, the petitioners furnished the details regarding payment of tax. Not being satisfied with the assertion made on behalf of the petitioners, the Assessing Officer sent demand notices with regard to the aforesaid years directing them to make the payment within the time specified therein and furnish evidence in support of the same. The aforesaid demand notices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd as such there was no question of the petitioners paying the tax and interest in terms of the orders of the Settlement Commission. After having heard learned counsel for the parties, we are of the view that the stand taken by the petitioners in all the three cases is devoid of any substance. It is an admitted position that the petitioners approached the Settlement Commission for settlement of their cases and the Settlement Commission fixed the amount of tax as well as interest payable by -he petitioners thereon under section 245D(4) of the Act and, thereafter, the petitioners were asked to show evidence as to whether they had deposited the amount of tax and interest thereon under the orders of the Settlement Commission or not and, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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