IN THE HIGH COURT OF DELHI. W.P.(C) No.4281 of 2003 Date of Decision: - Mgy 11, 2004 M/s.Margdarshak Properties Ltd .......................................... Petitioner Through: Mr.RaJiv K.Garg, Advocate. i _4 Versus Union of India and others .................................................... Respondents Through: Mr.R.C.Pandey with Mr.Ajay Jha, Advocates. CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR.JUSTICE BADAR DURREZ AHMED Whether Reporters of local papers may be allowed to see thejudgment? To be referred to the reporter or not? iii)Whether the judgment should be. reported in the. Digest? B.C.PATEL, C.J. (ORAL) This petition is filed against the order made by Settlement Commission on 31.3.2003 thereby modifying its earlier order dated 8.2.1999 made under Section 245D(4). ne issue was with regard to waiver of interest under Section 234A and 234B of the Income Tax Act, 1961. ne question of power to rectify an order passed under Section 245 D (4) was dealt in detail in the case of Capital Cables (India) Pvt. Ltd. v. Income Tax Settlement Commission in Civil Writ Digitally Signed By:AMULYA Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified -2- No.3322 of 2003 and other matters decided on 13.4.2004. We have held that the Settlement Commission could not modify its own order made under section 245 D (4). The same judgment will apply to the facts of this case. Ile order dated 31.3.2003 is set aside. Ile petition stands allowed accordingly. CHIEF JUSTICE ^ A,e~~ . _ May 11, 2004 BADAR DURREZ AHMED, J. as I