https://www.taxtmi.com/caselaws?id=337695 Statutory finality of a Settlement Commission order under Chapter XIXA of the Income-tax Act does not exclude judicial review under Articles 226 and 227, and a Commissioner may maintain a writ petition because the Commissioner's role is limited to reporting and assistance rather than adjudication. The refusal to add alleged advances from others was also found unsustainable where the order gave only a bare acceptance of the assessee's explanation and did not address the objection that the creditors were unidentified and their creditworthiness was unverified. The matter was therefore remanded for fresh consideration on that limited issue. en-us Tue, 10 Jan 2017 00:00:00 +0530 Sat, 25 Mar 2017 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337695 Statutory finality of a Settlement Commission order under Chapter XIXA of the Income-tax Act does not exclude judicial review under Articles 226 and 227, and a Commissioner may maintain a writ petition because the Commissioner's role is limited to reporting and assistance rather than adjudication. The refusal to add alleged advances from others was also found unsustainable where the order gave only a bare acceptance of the assessee's explanation and did not address the objection that the creditors were unidentified and their creditworthiness was unverified. The matter was therefore remanded for fresh consideration on that limited issue. Case-Laws Income Tax Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337695