Allowing the petition the Court held that\u00a0 the report dated December 27, 2013 had\u00a0 been filed only on January 15, 2014, the date on which the application was heard by the Commissioner and orders were reserved. The procedural violation went to the root of the matter rendering the order of the Commission wholly unsustainable, in violation of the provisions of the Act and causing grave prejudice to the assessee. The consequence would be that the order had to be treated as an order in violation of principles of natural justice and to a certain extent beyond jurisdiction. Those were all grounds very much available to a court exercising jurisdiction under article 226 to interfere with the order. The order of the Settlement Commission rejecting the application of the assessee was not valid. Referred\u00a0 Jyotendrasinhji v. S. I. Tripathi (1993) 201 ITR 611 (SC).<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 245D : Settlement Commission-Violation of principle of natural justice-No opportunity is given to raise objections to order-Order of Settlement Commission is set a-side. [S. 245C, 245D(3), 245D(4), Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-28281","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7m9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28281","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=28281"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28281\/revisions"}],"predecessor-version":[{"id":32416,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28281\/revisions\/32416"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}