https://www.taxtmi.com/caselaws?id=205053 Writ interference with a Settlement Commission order is limited to grave procedural defect, violation of natural justice, absence of nexus between reasons and decision, or a decision contrary to the Act. Where the assessee had retracted an earlier admission, the Commission relied on search materials and adopted an income-estimation method used in a comparable case, its findings were treated as factual and not shown to be perverse or arbitrary. The High Court would not reappreciate evidence or substitute its own view on the estimation method. The article therefore states that no legal infirmity was made out to justify interference. en-us Fri, 28 May 2010 00:00:00 +0530 Thu, 14 Jun 2012 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205053 Writ interference with a Settlement Commission order is limited to grave procedural defect, violation of natural justice, absence of nexus between reasons and decision, or a decision contrary to the Act. Where the assessee had retracted an earlier admission, the Commission relied on search materials and adopted an income-estimation method used in a comparable case, its findings were treated as factual and not shown to be perverse or arbitrary. The High Court would not reappreciate evidence or substitute its own view on the estimation method. The article therefore states that no legal infirmity was made out to justify interference. Case-Laws Income Tax Fri, 28 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205053