Judgment ( 1 ) WE have heard the learned counsel for the parties for some time. ( 2 ) THE learned counsel for the appellant-petitioners submitted that in the case of CIT v. Anjum M. H. Ghaswala decided by the Constitution Bench, the question whether Sections 234-A, 234-B and 234-C of the Income Tax act, 1961 (for short "the Act") are at all applicable to proceedings of the settlement Commission under Chapter XIX-A of the Act did not arise for consideration and the judgment of the Constitution Bench proceeds sub silentio on the point by assuming that these sections are so applicable. However, this is a plea which we deem proper to be considered by a constitution Bench. ( 3 ) ANOTHER question which arises for consideration is whether the settlement Commission can reopen its concluded proceedings by having recourse to Section 154 of the Act so as to levy interest under Sections 234-A, 234-B and 234-C of the Act, though it was not done in the original proceedings. We think proper to leave this question also to be considered by the Constitution Bench in view of the far-reaching implications and the question being of frequent recurrence. ( 4 ) ORDERED accordingly. SLPs (C) Nos. 15769-72 of 2004 ( 5 ) LEAVE granted. ( 6 ) PRINTING dispensed with. The appeals shall be heard on the SLPs paper- book. Additional documents, if any, be filed within six weeks. Original record shall be requisitioned. ( 7 ) INTERIM order to continue. ( 8 ) TAG with CA No. 532 of 2004. Remaining matters ( 9 ) SERVICE is not complete. ( 10 ) THE appellant-petitioners to take steps within four weeks for completing the service. ( 11 ) THE hearing in these matters is separated. Court Masters