2021 (10) TMI 155

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..... kumar For the Respondent : R1 - No appearance R2 - Mr.Raghav menon For Mr.R.Sivaraman ORDER The order passed by the first respondent / Settlement Commission in proceedings dated 26.07.2013 is under challenge in the present writ petition. 2. The learned counsel appearing on behalf of the writ petitioner made a submission that based on certain incorrect facts, an error crept in, in the order pas .....

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..... ted 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 supp .....

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..... ts issued by the assessee to different customers from whom the assessee claimed to have received old gold, the authenticity of the receipt of old gold from the customers is not fully verifiable. Hence the assessee's claim is not acceptable." 4. Based on the mistake crept in, immunity was granted in favour of the second respondent. Thus, the petitioner is constrained to move the present writ p .....

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..... bout 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 f .....

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..... roceedings in TN/CN.8/2012-13/4/IT dated 26.07.2013 is quashed and the matter is remitted back to the first respondent for fresh consideration. The petitioner is permitted to submit their objections / documents or evidences before the first respondent and the second respondent is also permitted to submit their explanations / objections and documents and the first respondent shall adjudicate the is .....

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