NEERU AGARWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) ALL the above writ petitions were heard together and, as jointly agreed by the learned Counsel for the parties, are being disposed of by a common judgment. Writ Petition No. 1231 of 2008 was considered as a lead case and the arguments were advanced with reference to the facts of the said case. Therefore, the facts from the said writ petition are being taken into consideration.

(2.) CHALLENGE in this petition is the notice dated 14 -5 -2008 and the order dated 22 -5 -2008 passed by the Deputy Commissioner of Income -tax, Central Circle, Agra. The impugned notice dated 14 -5 -2008 has been issued under Section 142(1) read with Sections 153A and 245D(4) of the Income -tax Act 1961, for the purposes of assessment under Section 153A for the assessment years 1999 -2000 to 2005 -06. The background facts of the case, which led the issuance of the said notice, may be stated in brief.

(3.) THE Settlement Commission granted immunity from penalty and prosecution under the Income -tax Act, 1961, only as regards issues arising from the application covered by the order. It has been further provided that the immunity granted to the applicant may, at any time, be withdrawn if the Commission is satisfied that the applicant had in the course of the settlement proceedings concealed any particular material to the settlement or had given false evidence and thereupon the applicant may be tried for the offence with respect to the immunity granted. The order further provides that it shall be void if it is subsequently found by the Settlement Commission that it has been obtained by fraud or misrepresentation of facts. The said order has attained finality as it has not been subject -matter of challenge by either party.