SURINDER KUMAR Vs. INCOME-TAX SETTLEMENT COMMISSION

JUDGEMENT

(1.) THIS order shall dispose of the afore -mentioned writ petition along with other writ petitions mentioned in the foot note of this order challenging the order dated 17.7.1989 passed by the Income Tax Settlement Commission (for short, 'the Commission'). By the said order, 16 applications filed by the Anand Group in the month of March, 1983 consisting of 11 applications under the Income Tax Act and 5 applications under the Wealth Tax Act were dismissed by the Commission. The Commission recorded that there was over -all non -cooperation on the part of the applicants at all stage and that no material has been furnished by the applicants on the basis of which a reasonable order of settlement can be passed. Consequently, liberty was given to the Assessing Officer to frame the assessment in accordance with law.

(2.) WE find that the entire claim of the petitioners to dispute the order passed by the Commission is untenable. The petitioners have filed applications for settlement on 25.03.1983 in respect of assessment years 1976 -77 to 1982 -83. Such applications came to be decided on 17.07.1989.

(3.) IN view of the above, we do not find any illegality or irregularity in the orders passed by the Commission, which may warrant interference in exercise of power of judicial review by this Court. The writ petitions are dismissed.