https://www.taxtmi.com/caselaws?id=247891 Judicial review under Article 226 over a Settlement Commission order is limited to illegality in procedure or contravention of the Act; the High Court cannot sit in appeal over the Commission's factual findings or document-based interpretation. Where the receipts admitted of more than one plausible meaning, the Commission's acceptance of one reasonable interpretation was not arbitrary or perverse. The Revenue's allegation of misrepresentation and lack of full and true disclosure failed because it depended entirely on its preferred reading of the receipts, and no infirmity in the decision-making process was shown. The challenge to the Settlement Commission's order therefore failed. en-us Fri, 16 May 2014 00:00:00 +0530 Sat, 21 Feb 2015 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247891 Judicial review under Article 226 over a Settlement Commission order is limited to illegality in procedure or contravention of the Act; the High Court cannot sit in appeal over the Commission's factual findings or document-based interpretation. Where the receipts admitted of more than one plausible meaning, the Commission's acceptance of one reasonable interpretation was not arbitrary or perverse. The Revenue's allegation of misrepresentation and lack of full and true disclosure failed because it depended entirely on its preferred reading of the receipts, and no infirmity in the decision-making process was shown. The challenge to the Settlement Commission's order therefore failed. Case-Laws Income Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247891