https://www.taxtmi.com/caselaws?id=222029 The appeal was dismissed, affirming the order of the learned Single Judge. The court emphasized the need for the Settlement Commission to scrutinize the granting of immunity from prosecution and penalty to ensure compliance with statutory provisions. The intra-court appeal was deemed maintainable, and issues regarding the authority to file the writ petition and the necessity of COD clearance were resolved in favor of the revenue. The court stressed the importance of the Settlement Commission conducting a thorough examination of applications to meet the conditions for granting immunity. en-us Fri, 06 Jul 2012 00:00:00 +0530 Thu, 11 Apr 2013 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222029 The appeal was dismissed, affirming the order of the learned Single Judge. The court emphasized the need for the Settlement Commission to scrutinize the granting of immunity from prosecution and penalty to ensure compliance with statutory provisions. The intra-court appeal was deemed maintainable, and issues regarding the authority to file the writ petition and the necessity of COD clearance were resolved in favor of the revenue. The court stressed the importance of the Settlement Commission conducting a thorough examination of applications to meet the conditions for granting immunity. Case-Laws Income Tax Fri, 06 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222029