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TMI Blog2021 (10) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing a writ petition by the petitioner / Department cannot be considered as enormous, so as to reject the writ petition at the threshold. The ground raised in the writ petition is that based on certain incorrect facts and details, immunity was granted in favour of the second respondent, which caused prejudice to the interest of the Revenue. Thus, the petitioner has chosen to file the present writ petition as such mistakes crept in cannot be rectified by filing a clarification petition. However, this Court cannot adjudicate the disputed facts in the present writ proceedings as the adjudication was made before the Settlement Commission in the presence of the parties. What is transpired and the manner in which the facts recorded and the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt of old gold from the customers, the authenticity of the claim was neither verifiable nor acceptable. 3. Citing these mistakes, the learned counsel for the petitioner reiterated that the order passed by the Settlement Commission is perverse as the findings cannot be construed as a Settlement. It is further contended that during the course of decision making, the first respondent has not considered the facts as pleaded and in fact, the facts plays are erroneously considered by the first respondent. The said facts are stated in Paragraph 5 of the affidavit filed in support of the writ petition, which reads as under: 5. It is submitted the Learned CIT (DR), who appeared for the revenue at no point of time accepted the above contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nity was granted. Thus, there is no infirmity or perversity as such and instead of filing a clarification petition under the Provisions of the Income Tax Act, the petitioner has chosen to file the present writ petition and thus, the writ petition is liable to be rejected. 6. This Court is of the considered opinion that the delay of about six months in filing a writ petition by the petitioner / Department cannot be considered as enormous, so as to reject the writ petition at the threshold. The ground raised in the writ petition is that based on certain incorrect facts and details, immunity was granted in favour of the second respondent, which caused prejudice to the interest of the Revenue. Thus, the petitioner has chosen to file the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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