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अगर कोई करदाता किसी डिमांड के खिलाफ स्टे एप्लीकेशन लगाता है तो आयकर अधिकारी हाई कोर्ट के इस संबंध में दिए गए निर्देश की अनुपालना में उस एप्लीकेशन का डिस्पोजल करना पड़ेगा अगर ऐसा नहीं करेंगे तो ऑर्डर रद्द होगा पैरा नंबर 9 देखें आयकर अधिकारी एवं प्रिंसिपल कमिश्नर पर 50000 की cost इस बात के लिए लगाई गई की स्टे एप्लीकेशन को रद्द करने के लिए मनमाने ढंग से ऑर्डर किया गया तय प्रक्रिया को नहीं अपनाया गया उन्हीं अधिकारियों ने दूसरे केसेज में अलग प्रक्रिया में decision दिए तथा भेदभाव रखा गया। पैरा नंबर 14 देखें
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Friends, it has been held that Once Settlement Commission has completed proceedings, its order has to be considered conclusive as regards matters “stated therein” per Section 245I and reopening any proceeding in respect of matters covered in order would be barred. Any reassessment proceedings sought to be excluded from purview of “case” must be in respect of Section 148 notice sent while proceedings before Settlement Commission are ongoing. Once Settlement Commission had completed proceedings, its order had to be considered conclusive as regards matters “stated therein” per Section 245I and reopening any proceeding in respect of matters covered in order would be barred. Therefore, impugned notice issued to assessee u/s. 153C could not be sustained. Hence, impugned notice and all further proceedings quashed. It was open to the respondent/Revenue to move the Settlement Commission for appropriate relief of declaration that its previous order under Section 245D (6) is void, setting out the relevant facts and circumstances. Assessee’s petition allowed