https://www.taxtmi.com/caselaws?id=364909 The court dismissed all writ petitions, affirming the Settlement Commission's orders that declared the applications invalid under Section 245D(2C) of the Income Tax Act, 1961, due to the lack of true and full disclosure. The court found no procedural irregularities or arbitrary actions by the Settlement Commission, emphasizing the statutory obligations of the assessees under Section 245C(1). It underscored that judicial review under Article 226 of the Constitution is limited and does not cover re-evaluating the factual findings of the Settlement Commission. en-us Thu, 26 Apr 2018 00:00:00 +0530 Wed, 13 Dec 2023 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364909 The court dismissed all writ petitions, affirming the Settlement Commission's orders that declared the applications invalid under Section 245D(2C) of the Income Tax Act, 1961, due to the lack of true and full disclosure. The court found no procedural irregularities or arbitrary actions by the Settlement Commission, emphasizing the statutory obligations of the assessees under Section 245C(1). It underscored that judicial review under Article 226 of the Constitution is limited and does not cover re-evaluating the factual findings of the Settlement Commission. Case-Laws Income Tax Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364909