1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.4401 OF 2008 M/s. Sona Trader ..Petitioner. V/s. Income Tax Settlement Commission, Mumbai & Ors. ..Respondents. Mr. N.M. Porwal for petitioner. Mr. Suresh Kumar for respondents 2 & 3. CORAM : DR. D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. DATED : 25TH JANUARY, 2010 P.C. :- 1. The learned counsel appearing on behalf of the petitioner has stated before the Court that in view of the judgment of a Division Bench of this Court in Star Television News Limited V/s. Union of India (2009) 27 DTR 50 (Bom), the only relief which is now sought is a direction to hear and decide the application made by the petitioner under section 245C(1) of the Income Tax Act, 1961 on merits. In view of the judgment of the Division Bench construing the provisions of section 245HA and section 245D(4A), it would be appropriate and proper for this Court to direct the first respondent to hear and dispose of the application made by the petitioner under section 245C(1) on merits. We clarify that the question as to whether there was a lapse on the part of the petitioner in cooperating with the first respondent in 2 the disposal of the proceedings is kept open to be decided on facts by the first respondent. Learned counsel for the petitioner submits that in the present case, the first hearing before the Settlement Commissioner was fixed on 20th November, 2007 though the application was filed on 17th March, 1997. As already noted above, we have not expressed any view, one way or the other, on the question as to whether the petitioner had failed to cooperate with the first respondent in the disposal of the proceedings. The submissions urged before us can be urged before the first respondent and if urged, will be considered in accordance with law. 2. In view of the aforesaid directions, no further relief has been sought at the hearing of the petition, which shall accordingly stand disposed of. There shall be no order as to costs. (J.P.DEVADHAR, J.) (DR. D.Y.CHANDRACHUD, J.)