K.S.RATHORE,J. - (1.) SINCE both the aforesaid writ petitions involve common legal as well as factual questions, at the request of both the parties, they are being decided by this common order.
(2.) THE Writ Petn. No. 312 of 2004 has been filed by the petitioner with the following prayers : '1. By an appropriate writ, order or direction, a writ of certiorari or any other writ or direction in nature thereof may be issued for directing the respondent Nos. 1, 2 and 3 to stay the recovery of demand vide letter dt. 28th/29th Aug., 2003 (Annex. 1), and notice dt. 15th Dec., 2003 (Annex. 2); 2. By an appropriate writ, order or direction, a Writ in the nature of mandamus commanding the respondent Nos. 1 and 2 to grant stay of demand of Rs. 60 lakhs and odd till disposal of settlement application by the Settlement Commission appeal; 3. By an appropriate writ, order or direction, the respondent No. 4 be directed to adjourn hearing of appeal sine die to be taken up for hearing after order under Section 245D of the Act by the Hon'ble Settlement Commission; 4. By an appropriate writ, order or direction, writ of prohibition restraining the respondents from proceeding with the notice dt, 15th Dec., 2003 (Annex. 2), be issued.' The case of the petitioner is that while Shri Prakash Chand Dhadda, director of the petitioner -company was out of India, a search was conducted at the business of the petitioner -company and M/s Prakash Chand Dhadda and Co. on 29th Oct., 1999, and onwards. At the material time, no responsible person was available. Shri Shreyans Dhadda, who is aged about 20 years and student, was called from the residence and search was conducted. It is alleged that there was no search warrant against the petitioner -company and search warrant was against Shri P.C. Dhadda. During the search, books of account, supporting record, stock register, etc. were seized and proceedings were closed on 11th Nov., 1999.
(3.) SHRI P.C. Dhadda filed a settlement application before the Settlement Commission, New Delhi, for regular assessment for the asst. yr. 2000 -01, which was admitted by the Settlement Commission. The petitioner -company also filed a settlement application before the Settlement Commission, New Delhi.;