BABUBHAI RAMCHANDDAS PATEL Vs. INCOME TAX SETTLEMENT COMMISSION

JUDGEMENT

(1.) ALL these matters involve common questions on law and facts and hence, they are decided by this common judgment.

(2.) THESE petitions have been filed against the order passed by the Income Tax Settlement Commission whereby, the Commission declined to proceed with the settlement applications filed by the petitioner as per the provision of Section 245D(2D) of the Income Tax Act.

(3.) BRIEFLY stated, the facts are that the petitioner filed a Settlement Application for the Block period of A.Y. 199091 to A.Y. 199900 and for the further period of 01.04.1999 to 12.08.1999 pertaining to A.Y. 200001 before respondent no.1 The respondent no.1 admitted the Settlement Application vide order dated 10.10.2002.