LAWS(PAT)-2016-11-111

LAL BAHADUR SINGH Vs. UNION OF INDIA

Decided On November 23, 2016
LAL BAHADUR SINGH Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) Heard learned counsel for the petitioners in 1 all the three writ petitions and learned senior standing counsel for the Income-tax Department.

(2.) All the three writ petitions seek to impugn the common order dated Sept. 23, 2014 passed by the Income-tax Settlement Commission, Additional Bench (Income-tax and Wealth-tax), Kolkata and have accordingly been heard together and are being disposed of with the consent of the parties by this common order at the stage of the admission itself.

(3.) By the aforesaid impugned order dated Sept. 23, 2014 the Settlement Commission held that no order under section 245D(4) was being passed in the case of the three applicants and that being so, the settlement applications filed by the three petitioners were rejected.