QUEENS SAREE COLLECTION Vs. INCOME TAX SETTLEMENT COMMISSION

JUDGEMENT

(1.) THE petitioners, questioning the legality and validity of the impugned notices dt. 31st March, 2003, vide Annex. C, C1, C2, C3, C4, C5 and C6 on the file of the first respondent, have presented the instant writ petitions. Further, the petitioners have sought for a direction, directing the first respondent to dismiss the miscellaneous petitions filed by the second respondent herein as not maintainable. The brief facts of the case are as hereunder :

(2.) THE petitioners 1 to 4 are registered firms; petitioner Nos. 5 to 8 and 10 are individuals and petitioner No. 9 is an HUF. During the assessment of the petitioners for the asst. yrs. 1993-94; 1995-96 and 1996-97, the petitioners have filed applications before the first respondent for settling their case. The Commission, by a common order dt. 29th Jan. , 2001, has disposed of the applications filed by the petitioners for settlement. Be that as it may.

(3.) THE first respondent herein issued the impugned notices seeking to rectify the earlier order dt. 29th Jan. , 2001, referred above. The petitioners, aggrieved by the impugned notices, felt necessitated to approach this Court by presenting the instant writ petitions.