The Commissioner Of Income Tax, Mumbai City-I, Mumbai& Anr v. Income Tax Settlement Commission, Mumbai & Ors

R.M. AMBERKAR(Private Secretary) IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J. WRIT PETITION NO. 709 OF 2001 The Commissioner of Income Tax, Mumbai City-I, Mumbai& Anr...Petitioners Versus Income Tax Settlement Commission, Mumbai & Ors...Respondents ................... None for the Petitioners Mr. Atul Jasani for Respondent Nos. 2 and 3 ................... CORAM : AKIL KURESHI & S.J. KATHAWALLA, JJ. DATE : JULY 8, 2019. P.C.: 1.Mentioned out of turn. No one appeared for thepetitioners. 2.Learned counsel for the respondents - assesseesubmitted that this petition has been filed by the Income TaxDepartment challenging an order passed by the SettlementCommission under Section 245D(1) of the Income Tax Act, 1961 allowing the application for settlement to proceedfurther. Mr. Jasani, learned counsel for the respondentplaced on record an order dated 4.9.2014 passed by the Settlement Commission holding the proceedings of thesettlement abated on account of non payment of taxes andinterest. The said order is taken on record and marked "X"for identification. 3.In that view of the matter, the Department's challengeto the order of settlement under Section 245D(1) of the Acthas become infructuous. The petition is disposed ofaccordingly. [ S.J. KATHAWALLA, J. ] [ AKIL KURESHI, J ]