https://www.taxtmi.com/caselaws?id=177069 The Court upheld the Settlement Commission's decision to reject the petitioner's application under Section 245D(1) of the Income Tax Act, 1961, as the petitioner failed to provide true and full disclosures of income and its derivation. The Court emphasized the narrow scope of judicial review and the Commission's authority to summarily reject applications not meeting legal criteria. The petitions were dismissed, affirming the Commission's jurisdiction in assessing compliance with statutory requirements for settlement applications. en-us Tue, 04 Dec 2012 00:00:00 +0530 Tue, 17 Apr 2018 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177069 The Court upheld the Settlement Commission's decision to reject the petitioner's application under Section 245D(1) of the Income Tax Act, 1961, as the petitioner failed to provide true and full disclosures of income and its derivation. The Court emphasized the narrow scope of judicial review and the Commission's authority to summarily reject applications not meeting legal criteria. The petitions were dismissed, affirming the Commission's jurisdiction in assessing compliance with statutory requirements for settlement applications. Case-Laws Income Tax Tue, 04 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177069