PRAKASH KRISHNA, J. - (1.) ALL the above writ petitions were heard together and, as jointly agreed by the learned Counsel for the parties, are being disposed of by a common judgment. Writ Petition No. 1231 of 2008 was considered as a lead case and the arguments were advanced with reference to the facts of the said case. Therefore, the facts from the said writ petition are being taken into consideration.
(2.) CHALLENGE in this petition is the notice dated 14 -5 -2008 and the order dated 22 -5 -2008 passed by the Deputy Commissioner of Income -tax, Central Circle, Agra. The impugned notice dated 14 -5 -2008 has been issued under Section 142(1) read with Sections 153A and 245D(4) of the Income -tax Act 1961, for the purposes of assessment under Section 153A for the assessment years 1999 -2000 to 2005 -06. The background facts of the case, which led the issuance of the said notice, may be stated in brief. On 23 -7 -2004, a search was conducted by the Income -tax Department at the residential and business premises of the petitioner under the provisions of Section 132 of the Income -tax Act (hereinafter referred to as 'the Act'). The petitioner is a partner in the firm M/s. Indian Ceramic House. The said firm is engaged in the business of manufacturing and sale of ceramic colour and lustre. The petitioner filed her return of income on 12 -5 -2006 for the assessment years 1999 -2000 to 2005 -06 in response to the notice issued under Section 153A of the Act. The petitioner also filed an application under Section 245C(1) of the Act before the Settlement Commission for settlement of the case arising out of search operation conducted on 23 -7 -2004. In the said search operation, documents were seized. The matter was ultimately considered by the Settlement Commission and by the order dated 31 -3 -2008 passed under Section 245D(4) of the Act, the Settlement Commission settled undisclosed income of the petitioner as under: (1) Indian Ceramic House Rs. 55,00,000(2) Aneel Aggarwal Rs. 19,50,000(3) O.P. Agarwal Rs. 10,00,000(4) Neeru Aggarwal Rs. 8,50,000 -Total Rs. 93,00,000 -
(3.) THE Settlement Commission granted immunity from penalty and prosecution under the Income -tax Act, 1961, only as regards issues arising from the application covered by the order. It has been further provided that the immunity granted to the applicant may, at any time, be withdrawn if the Commission is satisfied that the applicant had in the course of the settlement proceedings concealed any particular material to the settlement or had given false evidence and thereupon the applicant may be tried for the offence with respect to the immunity granted. The order further provides that it shall be void if it is subsequently found by the Settlement Commission that it has been obtained by fraud or misrepresentation of facts. The said order has attained finality as it has not been subject -matter of challenge by either party.;