After passing the order by the Settlement Commissioner, no power vests on the A.O. or any other authority – HC

High Court of Allahabad CIT Vs Diksha Singh IT Appeal Nos. 25 to 29 and 30 to 38 of 2011 Devi Prasad Singh and Satish Chandra, JJ 24 August 2011 JUDGEMENT Devi Prasad Singh, J:- 1. I have been privileged to read the judgement prepared by brother Justice Dr. Satish Chandra. I agree with the final verdict in the present appeal but respectfully, I express my separate opinion. We have heard Shri D.D. Chopra, learned counsel for the appellants. 2. After filing return in response to the notice issued under section 1 53A and 1 53C of the Income-tax Act (in short ‘the Act’...