https://www.taxtmi.com/caselaws?id=275572 Territorial jurisdiction existed where part of the cause of action arose from the assessment and search proceedings in Chhattisgarh, even though the Settlement Commission was located in Kolkata, so the writ petitions were maintainable. A settlement order under Section 245D(4) cannot stand unless the Commission follows the statutory procedure, including examination of records, calling for the Commissioner's report, and proper investigation. The Commission recorded that such examination and investigation were not practicable, yet proceeded only because of an interim court direction, which could not override the Act. The settlement order was therefore unsustainable, quashed, and the matter remitted for fresh decision in accordance with law. en-us Fri, 22 Sep 2017 00:00:00 +0530 Tue, 09 Oct 2018 06:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275572 Territorial jurisdiction existed where part of the cause of action arose from the assessment and search proceedings in Chhattisgarh, even though the Settlement Commission was located in Kolkata, so the writ petitions were maintainable. A settlement order under Section 245D(4) cannot stand unless the Commission follows the statutory procedure, including examination of records, calling for the Commissioner's report, and proper investigation. The Commission recorded that such examination and investigation were not practicable, yet proceeded only because of an interim court direction, which could not override the Act. The settlement order was therefore unsustainable, quashed, and the matter remitted for fresh decision in accordance with law. Case-Laws Income Tax Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275572