https://www.taxtmi.com/caselaws?id=214376 Clearance from the Committee on Disputes was unnecessary where the real dispute was between the revenue authorities and the assessee, so the writ was maintainable. The Commissioner of Income-tax had implied authority to challenge the Settlement Commission's final order under article 227 because no statutory appeal or revision was available. Under the post-amendment settlement scheme, an application under section 245C(1) could be entertained even after detection of concealed income, as prior concealment no longer barred access to settlement. Immunity from penalty and prosecution, however, required a reasoned finding supported by the record; the grant of such immunity was unsustainable and was set aside for reconsideration. en-us Thu, 20 May 2010 00:00:00 +0530 Fri, 29 Jun 2012 05:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214376 Clearance from the Committee on Disputes was unnecessary where the real dispute was between the revenue authorities and the assessee, so the writ was maintainable. The Commissioner of Income-tax had implied authority to challenge the Settlement Commission's final order under article 227 because no statutory appeal or revision was available. Under the post-amendment settlement scheme, an application under section 245C(1) could be entertained even after detection of concealed income, as prior concealment no longer barred access to settlement. Immunity from penalty and prosecution, however, required a reasoned finding supported by the record; the grant of such immunity was unsustainable and was set aside for reconsideration. Case-Laws Income Tax Thu, 20 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214376