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<h1>Finality of settlement commission orders upheld where procedure and full and true disclosure are satisfied; judicial review limited to legality.</h1> Finality of settlement commission orders arises where the statutory procedure for full and true disclosure is complied with; such orders attain conclusive ... Finality of Settlement Commission order - jurisdiction of Income Tax Settlement Commission - full and true disclosure under Section 245C - procedure under Section 245D - conclusive nature of settlement order under Section 245I - power of Settlement Commission to rectify or declare settlement void for fraud or misrepresentation - judicial review of Settlement Commission orders on legality and procedural compliance As decided by HC [2016 (9) TMI 555 - ORISSA HIGH COURT] Income Tax Settlement Commission complied with the statutory procedure, its order under Section 245D(4) attained finality, and writ relief under Articles 226/227 to reopen the settlement was not maintainable; the petition was dismissed. HELD THAT:- Respondent No. 1 is since deceased and is represented by his legal representatives. On perusal of the impugned order, we do not find any reason to interfere with the same Special Leave Petition is dismissed. Outcome: Special Leave Petition dismissed [No detailed order].
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