https://www.taxtmi.com/caselaws?id=234309 The High Court quashed the Income-tax Settlement Commission's revised order rectifying an earlier order granting interest waivers for assessment years 1991-92 to 1993-94. Relying on the Supreme Court's decision in Brij Lal v. CIT, the High Court held that the Commission exceeded its powers by reopening concluded proceedings to levy interest. The Court emphasized that challenging the original order through certiorari, not rectification, was the appropriate course for the Revenue. Consequently, the High Court invalidated the impugned order and similar orders in related writ petitions, allowing the writ petitions without costs. en-us Fri, 01 Mar 2013 00:00:00 +0530 Mon, 05 Oct 2015 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234309 The High Court quashed the Income-tax Settlement Commission's revised order rectifying an earlier order granting interest waivers for assessment years 1991-92 to 1993-94. Relying on the Supreme Court's decision in Brij Lal v. CIT, the High Court held that the Commission exceeded its powers by reopening concluded proceedings to levy interest. The Court emphasized that challenging the original order through certiorari, not rectification, was the appropriate course for the Revenue. Consequently, the High Court invalidated the impugned order and similar orders in related writ petitions, allowing the writ petitions without costs. Case-Laws Income Tax Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234309