Principal Commissioner Of Income Tax 2 vs M/S Vallabh Pesticides Ltd. on 16 April, 2018
3. The Settlement Commission, by the impugned order,
overruled the department's objection to the maintainability of
the settlement application. The Commission was of the
opinion that until orders of assessment are served on the
assessee, he would have a continued right to apply for
settlement. The Commission sought to distinguish the
judgement of this Court in case of Shalibhadra Developers vs.
Secretary reported in 245 Taxmann 160 on facts. However,
with respect to the assessee's contention that no such orders of
assessment were passed on 26.12.2017, as asserted by the
department, the Commission made no conclusive declaration.
In other words, the Commission did not enter into the question
of the orders of assessment being actually passed on
26.12.2017 or not.