https://www.taxtmi.com/caselaws?id=218706 The court dismissed two writ petitions challenging interim orders passed by the Income Tax Settlement Commission under Section 245(D) of the Income Tax Act, 1961. The Settlement Commission's decision to proceed with the applications for settlement was upheld as the court deemed the challenges premature. The court emphasized that the Settlement Commission's decision was based on a prima facie view and that final consideration on the merits was pending. The court invoked its extraordinary jurisdiction under Article 226 of the Constitution of India but concluded that intervention was unnecessary at the interim stage, granting the Income Tax Department the liberty to challenge the final order through appropriate proceedings. en-us Thu, 18 Oct 2012 00:00:00 +0530 Fri, 23 Nov 2012 08:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218706 The court dismissed two writ petitions challenging interim orders passed by the Income Tax Settlement Commission under Section 245(D) of the Income Tax Act, 1961. The Settlement Commission's decision to proceed with the applications for settlement was upheld as the court deemed the challenges premature. The court emphasized that the Settlement Commission's decision was based on a prima facie view and that final consideration on the merits was pending. The court invoked its extraordinary jurisdiction under Article 226 of the Constitution of India but concluded that intervention was unnecessary at the interim stage, granting the Income Tax Department the liberty to challenge the final order through appropriate proceedings. Case-Laws Income Tax Thu, 18 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218706