IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.2620 of 1995 SRI LADURAM AGARWAL SON OF LATE JAGARNATH AGRAWAL, RESIDENT OF PIRMOHANI, DADAMKUAN, PATNA – PETITIONER. Versus 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE DEPARTMENT OF REVENUE, CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI. 2. SETTLEMENT COMMISSIONER (INCOME TAX & WEALTH TAX), ADDITIONAL BENCH, 16 B, ROWLAND ROAD, 5TH FLOOR, CALCUTTA (CONSTITUTED BY THE CENTRAL GOVERNMENT, U/S 245B OF THE INCOME- TAX ACT, 1961. 3. COMMISSIONER OF INCOME TAX, PATNA – RESPONDENTS. ----------- 6/ 06-09-2010 None appears on behalf of the petitioner. Heard Mr. Harshwardhan Prasad, learned Senior Standing Counsel for the Department of Income-Tax. The writ petition has been preferred to quash order, dated 19.07.1994 passed by the Settlement Commission in terms of section 245D (4) of the Income Tax Act, (hereinafter referred to as “the Act”), whereby the petitioner has been directed to pay interest quantified to Rs. 12,26,888/- in purported exercise of power under sections 139(8), 234A, 234B, and 234C of the Act. The law is well settled that an order of assessment passed by the Settlement Commissioner is normally final, and cannot be challenged before any superior Court. In that view of the matter, no case for interference is made out. We are convinced that the order of the Settlement Commissioner is in accordance with law. The Writ petition is dismissed. BTiwary/ ( S. K. Katriar, J. ) ( Birendra Prasad Verma, J.)