SHAW WALLACE AND CO LTD Vs. SETTLEMENT COMMISSION

JUDGEMENT

(1.) By this writ application the writ petitioner has challenged an order dated October 31, 2002 (annexure P-7 to the petition), passed by the Settlement Commission refusing to entertain the case on the ground that the failure on the part of the petitioner in deducting tax at source does not come within the purview of Section 245C(1) of the Income-tax Act, 1961.

(2.) Being dissatisfied the petitioner has come up with the instant application.

(3.) Therefore, the only question that falls for determination in this writ application is whether in the aforesaid circumstances, the Settlement Commission was justified in refusing to entertain the application filed by the petitioner.