Raghuleela Builders Pvt. Ltd. v. ITSC (2018) 407 ITR 721 / 171 DTR 273/(2019) 311 CTR 276 ( Bom)(HC),www.itatonline.org/(2018) 407 ITR 721/ 171 DTR 273 /(2019) 311 CTR 276 (Bom) (HC)

S. 245BA : Settlement Commission – Chairman – Power -Jurisdiction- These Petitions have been filed challenging a somewhat curious and unforeseen development. We do not know in what circumstances the Chairman flew down to Mumbai and invited the members for discussion in relation to some cases or related issues. It would be highly risky if such discussions in relation to judicial orders and judicial matters are held in a close-door meeting or in the privacy of the chambers of the members of the Settlement Commission. There is a uncalled for interference in judicial proceedings and none including the Chairman can direct a particular course of action to be taken or a particular order being passed in pending judicial proceedings. Court also observed that ,to avoid an allegation of the nature made in these Writ Petitions, the Chairman would be well advised not to chart this course hereafter. We leave the matter entirely to his wisdom and say nothing more. Court also held that , apprehensions of assessee of adverse order , court will not interfere in ending proceedings . Assessee at liberty , if adverse order is passed to challenge it . [ Art, 226 , 227 ]

The apprehension of the Petitioner in Writ Petition (L) No. 2769 of 2018 and Writ Petition (L) No. 2770 of 2018 is that they would not be treated fairly by the Settlement Commission in the pending proceedings, more-so in the light of the events that have transpired pursuant to a visit by the Chairman of the Settlement Commission in Mumbai on 2nd August, 2018. Court held that , these Petitions have been filed challenging a somewhat curious and unforeseen development. We do not know in what circumstances the Chairman flew down to Mumbai and invited the members for discussion in relation to some cases or related issues. It would be highly risky if such discussions in relation to judicial orders and judicial matters are held in a close-door meeting or in the privacy of the chambers of the members of the Settlement Commission. There is a uncalled for interference in judicial proceedings and none including the Chairman can direct a particular course of action to be taken or a particular order being passed in pending judicial proceedings. Referring various case laws the Court observed that ,the guarantee of justice is ensured when there are public hearings and open sittings. In judicial matters and proceedings of that nature, the discussion in open Court, after questioning the respective parties/their advocates or their representatives ensures not only fairness but purity and sanctity of Judicial process. It is not that everybody gets an opportunity to preside over as a Judge or Member of quasi judicial/judicial Commission. The more the power, the greater the responsibility. Here the power comes with a trust. Litigants and Parties trust the Judges and Members of judicial bodies and Commissions only because they are sure that they will not decide cases going by somebody’s interference or influence. Members of Judicial bodies have to act without fear or favour, affection or illwill. They have to uphold the Constitution and the Laws. The guarantee or assurance of justice is above everything and that is ensured by the Constitution of India. If independence and impartiality of a Judge is questioned, then, that sets the above guarantee and assurance at naught. We would remind all concerned of these salutary principles emerging from the Judgments of the Hon’ble Supreme Court. They have been summarised and referred in a recent order of this Court passed on 8th March, 2018 in three Writ Petitions being Writ Petition No. 13488 of 2017 (Suresh Hareshwar Naik & Ors. v. The State of Maharashtra & Ors.); WP.No.13353 of 2016 (Robert Marsalin Dias & Ors. Vs. The State of Maharashtra & Ors.) and WP No. 2759 of 2011 (Jagannath Kusaji Sawant v. State of Maharashtra & Ors.).  Court also observed that ,to avoid an allegation of the nature made in these Writ Petitions, the Chairman would be well advised not to chart this course hereafter. We leave the matter entirely to his wisdom and say nothing more.   Court also held that , apprehensions of assessee of adverse order , court will not interfere in ending proceedings . Assessee at liberty , if adverse order is passed to challenge it . The Writ Petitions are disposed of.( WP No. 2769 and 2770 of 2018, dt. 21.08.2018)

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