https://www.taxtmi.com/caselaws?id=238530 The High Court addressed a challenge by the Commissioner of Income Tax against a Settlement Commission order allowing a respondent's application without ordering a further inquiry. The Court emphasized the Commission's discretion to determine the necessity of an inquiry based on evidence before it, not mandating an inquiry in every case. While refraining from intervening, the Court directed the Commission to consider whether an inquiry should be conducted under Section 245D(3), ensuring compliance with statutory provisions and highlighting the Commission's authority to assess and decide on such matters. en-us Mon, 21 Oct 2013 00:00:00 +0530 Fri, 31 Jan 2014 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238530 The High Court addressed a challenge by the Commissioner of Income Tax against a Settlement Commission order allowing a respondent's application without ordering a further inquiry. The Court emphasized the Commission's discretion to determine the necessity of an inquiry based on evidence before it, not mandating an inquiry in every case. While refraining from intervening, the Court directed the Commission to consider whether an inquiry should be conducted under Section 245D(3), ensuring compliance with statutory provisions and highlighting the Commission's authority to assess and decide on such matters. Case-Laws Income Tax Mon, 21 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238530