https://www.taxtmi.com/caselaws?id=256814 After omission of section 245D(1A), admission of a settlement application depends on the Settlement Commission's prima facie assessment and discretion, not on automatic rejection merely because the Revenue objects. Judicial review over such orders is limited, and interference is not warranted absent exceptional grounds or a demonstrable breach of natural justice. Where the Revenue was given opportunities to place objections and was heard at both the admission stage and before the final order, the challenge to the admission order failed. The belated attempt to amend the writ petition to attack the final order was also declined, and the settlement proceedings were upheld. en-us Thu, 10 Apr 2014 00:00:00 +0530 Sat, 21 Feb 2015 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256814 After omission of section 245D(1A), admission of a settlement application depends on the Settlement Commission's prima facie assessment and discretion, not on automatic rejection merely because the Revenue objects. Judicial review over such orders is limited, and interference is not warranted absent exceptional grounds or a demonstrable breach of natural justice. Where the Revenue was given opportunities to place objections and was heard at both the admission stage and before the final order, the challenge to the admission order failed. The belated attempt to amend the writ petition to attack the final order was also declined, and the settlement proceedings were upheld. Case-Laws Income Tax Thu, 10 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256814