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<h1>Dismissal of Petition to Quash Income-tax Settlement Commission's Order</h1> <h3>Shyam Glass Works Versus Income-Tax Settlement Commission And Another</h3> Shyam Glass Works Versus Income-Tax Settlement Commission And Another - [1997] 228 ITR 672 The petitioner sought to quash an order of the Income-tax Settlement Commission rejecting their application under section 245C(1) of the Income-tax Act, 1961. The High Court dismissed the petition, stating that the Commission had not acted arbitrarily and had followed the required procedure. The petition was dismissed in limine.