https://www.taxtmi.com/caselaws?id=19123 Admission of a settlement application under section 245C is discretionary and depends on the facts of each case, including whether any pending investigation is of sufficient complexity to justify Settlement Commission intervention. The High Court found that the Commission had given cogent reasons, including that most disputed issues concerning business ownership had already been settled and no such complex investigation remained. As no infirmity in the order was shown, interference under Article 226 was unwarranted. The rejection of the settlement application was therefore upheld, and the writ petition was dismissed, leaving the petitioner to pursue the issues in pending appellate proceedings. en-us Fri, 30 Sep 1994 00:00:00 +0530 Wed, 04 Nov 2009 11:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19123 Admission of a settlement application under section 245C is discretionary and depends on the facts of each case, including whether any pending investigation is of sufficient complexity to justify Settlement Commission intervention. The High Court found that the Commission had given cogent reasons, including that most disputed issues concerning business ownership had already been settled and no such complex investigation remained. As no infirmity in the order was shown, interference under Article 226 was unwarranted. The rejection of the settlement application was therefore upheld, and the writ petition was dismissed, leaving the petitioner to pursue the issues in pending appellate proceedings. Case-Laws Income Tax Fri, 30 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19123