https://www.taxtmi.com/caselaws?id=254342 The High Court upheld the Settlement Commission's order under Section 245D(4) of the Income Tax Act, granting immunity from penalty and prosecution to the assessee. The court found that the additional amounts offered did not invalidate the original disclosure, allowing the Settlement Commission to proceed within its jurisdiction. Emphasizing limited judicial review under Article 226, the court dismissed the writ petition, concluding that the Settlement Commission acted in accordance with statutory provisions and principles of natural justice. en-us Mon, 10 Nov 2014 00:00:00 +0530 Fri, 19 Dec 2014 13:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254342 The High Court upheld the Settlement Commission's order under Section 245D(4) of the Income Tax Act, granting immunity from penalty and prosecution to the assessee. The court found that the additional amounts offered did not invalidate the original disclosure, allowing the Settlement Commission to proceed within its jurisdiction. Emphasizing limited judicial review under Article 226, the court dismissed the writ petition, concluding that the Settlement Commission acted in accordance with statutory provisions and principles of natural justice. Case-Laws Income Tax Mon, 10 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254342