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    <title>1997 (1) TMI 47 - ALLAHABAD High Court</title>
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    <description>In writ review of a Settlement Commission order, interference is confined to illegality in the decision-making process or failure to follow the prescribed procedure. The Commission&#039;s finding that the applicant had not made full and true disclosure of income not already known to the Department was supported by the record, and the court would not reappreciate the merits or substitute a different view on disclosure. As no procedural illegality or arbitrariness was shown in the manner the application was dealt with, the rejection of the settlement application was not disturbed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=17542</link>
      <description>In writ review of a Settlement Commission order, interference is confined to illegality in the decision-making process or failure to follow the prescribed procedure. The Commission&#039;s finding that the applicant had not made full and true disclosure of income not already known to the Department was supported by the record, and the court would not reappreciate the merits or substitute a different view on disclosure. As no procedural illegality or arbitrariness was shown in the manner the application was dealt with, the rejection of the settlement application was not disturbed.</description>
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      <pubDate>Mon, 20 Jan 1997 00:00:00 +0530</pubDate>
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