When this appeal was placed before a Bench of two learned Judges, it was companysidered appropriate to list the appeal before a larger bench than merely bench of two Judges.
That is how the matter was placed before us.
JUDGMENT ARIJIT PASAYAT, J. The basic issue involved in this appeal is whether the Settlement Commission hereinafter referred to as the Commission gets a companyplete role in total substitution of other authorities under the Income Tax Act, 1961 in short the Act and if so, for what purpose and to what extent.
