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2007] 292 ITR 646 [2007] 164 TAXMAN 390 (RAJ.) HIGH COURT OF RAJASTHAN, JAIPUR BENCH Hem Chand Govil v. Income-tax Settlement Commission MOHAMMAD RAFIQ, J. S.B. CIVIL WRIT PETITION NO. 485 OF 1997 MARCH 13, 2007 Section 245C of the Income-tax Act, 1961 - Settlement Commission - Application for settlement of cases - Assessment years 1989-90 and 1990-91- During pendency of appeals filed by assessee against addition made by Commissioner (Appeals) before Tribunal, assessee filed application under section 245C before Settlement Commission - Settlement Commission held that in view of complexity of investigation involved, application for settlement did not deserve to be proceeded with - Further, Settlement Commission was not persuaded to proceed with application of assessee on premise that since assessee had already chosen normal appeal procedure, it was not a fit case to proceed in matter - Subsequently Tribunal concluded that findings rendered by Commissioner (Appeals) were unjust and uncalled for and, therefore, they were liable to be reversed - Whether matter was to be remanded back to Settlement Commission to decide it afresh - Held, yes G.S. Bapna for the Petitioner. R.B. Mathur for the Respondent. ORDER 1. Under challenge in this writ petition is the order dated 30-9-1996 passed by the Settlement Commissioner whereby application of the petitioner filed under section 245C of the Income-tax Act, 1961 (in short 'the Act') was rejected and not allowed to be proceeded with. 2. Factual matrix of the case is that the business and residential premises of the petitioner were searched by the respondents in accordance with the provisions of section 132(1) of the Act on 21-3-1990. During the course of search proceedings, certain incriminating documents were found at these premises. An order was later passed under section 132(5) of the Act on 13-7-1990. Notice under section 148 was issued to the petitioner on 30-4-1991 in respect of the assessment year 1989-90 because the petitioner by that time had not filed the return under section 139(1) of the Act. Pursuant to the said notice, the petitioner filed his return of income tax for the assessment year 1989-90 on 15-5-1991…

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