UMANG HIRALAL THAKKAR Vs. INCOME TAX SETTLEMENT COMMISSION

JUDGEMENT

(1.) As common question of law and facts arise in both these petitions and as such they arise out of the impugned common order passed by the learned Settlement Commission, both these petitions are decided and disposed of together by this common judgment and order.

(2.) Feeling aggrieved and dissatisfied with the impugned order passed by the learned Settlement Commission dated 27.05.2016 rejecting the settlement application submitted by the respective petitioners original applicants invalid under Section 245D(2C) of the Income Tax Act, 1961, the petitioners original applicants have preferred present Special Civil Applications.

(3.) That for the sake of convenience, facts in Special Civil Application No.4321 of 2017 in the case of the original applicant Umang Thakkar are narrated, as facts in both the cases are common.