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    <title>2019 (2) TMI 58 - PATNA HIGH COURT</title>
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    <description>Writ interference with a Settlement Commission order under Chapter XIXA is limited to clear statutory non-compliance or perversity. The Court held that the Commission had considered the Commissioner&#039;s Rule 9 objections, examined the seized material and the assessee&#039;s disclosure, and recorded reasons on the competing computations for the relevant assessment years. As no statutory violation or perversity was shown on the material before it, the challenge to the settlement order was rejected. The connected challenge to interest was left open to await the outcome of proceedings before the Supreme Court.</description>
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      <title>2019 (2) TMI 58 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=374431</link>
      <description>Writ interference with a Settlement Commission order under Chapter XIXA is limited to clear statutory non-compliance or perversity. The Court held that the Commission had considered the Commissioner&#039;s Rule 9 objections, examined the seized material and the assessee&#039;s disclosure, and recorded reasons on the competing computations for the relevant assessment years. As no statutory violation or perversity was shown on the material before it, the challenge to the settlement order was rejected. The connected challenge to interest was left open to await the outcome of proceedings before the Supreme Court.</description>
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      <pubDate>Tue, 08 Jan 2019 00:00:00 +0530</pubDate>
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