S. 245D Settlement Commission can decide application on the basis of a summary inquiry

HIGH COURT OF GUJARAT Vishnubhai Mafatlal Patel Versus Assistant Commissioner of Income-tax Special Civil Application Nos. 12060, 12061 & 12063 of 2012 DECEMBER  4, 2012  JUDGMENT Akil Kureshi, J. These petitions arise out of common background. They have been heard together and are being disposed of by this common judgment. 2. For the purpose of this order, we may notice the facts as arising in Special Civil Application No. 12060/2012. 2.1 The petitioner is an individual and is assessed to tax as such. The petitioner claims to be engaged in the business of infrastruct...