https://www.taxtmi.com/caselaws?id=12807 Chapter XIV-B is a special, self-contained procedure for assessing undisclosed income detected on search, distinct from regular assessment, and its operation is confined to undisclosed income as defined in the Act with tax charged accordingly. The document also states that a challenge to a settled block assessment raised only through miscellaneous applications in the nature of review was not maintainable after the settlement order had attained finality. Judicial review over the Settlement Commission is limited to illegality in procedure or contravention of the Act causing prejudice, and does not extend to reconsideration of the merits of the income adopted in settlement. en-us Tue, 21 Dec 1999 00:00:00 +0530 Fri, 22 May 2009 11:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12807 Chapter XIV-B is a special, self-contained procedure for assessing undisclosed income detected on search, distinct from regular assessment, and its operation is confined to undisclosed income as defined in the Act with tax charged accordingly. The document also states that a challenge to a settled block assessment raised only through miscellaneous applications in the nature of review was not maintainable after the settlement order had attained finality. Judicial review over the Settlement Commission is limited to illegality in procedure or contravention of the Act causing prejudice, and does not extend to reconsideration of the merits of the income adopted in settlement. Case-Laws Income Tax Tue, 21 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12807