Gupta Trademart (P) Ltd. v. Dy.CIT (2021) 439 ITR 407/205 DTR 401 / 322 CTR 477 (Raj.) (HC) Rajendra Gupta v. Dy.CIT (2021) 439 ITR 4007/ 205 DTR 401 / 322 CTR 477 (Raj.) (HC)

S. 245D : Settlement Commission-Application-Full and true disclosure-Opportunity of being heard-Settlement Commission directed to get Forensic Science Laboratory (FSL) report-Order was passed without giving an opportunity of hearing and without waiting for FSL report-Order of Settlement Commission was set aside-Directed to pass the order after getting FSL report and an opportunity of hearing. [S. 245C, 245D(4), Art. 226]

The assessee filed petition before settlement commission. The assessee filed an application for withdraw  of the application. The Settlement Commission directed for FSL report relating to documents  which were made a basis for making the addition. The Settlement Commission without giving an opportunity of hearing and without waiting for FSL report passed the order. On writ the Court held that the Settlement Commission was not justified passing the order without giving an opportunity of hearing and without waiting for FSL report. The Order of Settlement Commission was  set aside and directed to pass a fresh order after giving an opportunity of hearing.  (AY. 2007-08 to 2012-13)

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