https://www.taxtmi.com/caselaws?id=21380 The court allowed the petitions, quashing the orders of the Settlement Commission and restoring the applications for further proceedings. It emphasized the need for the Commission to consider the applications on their merits and in accordance with the law, providing the petitioners a fair settlement process. The court found errors in the Commission's reasoning for summary rejection and directed the Commission to proceed beyond the initial stage, treating the applications as admitted for settlement and issuing appropriate orders as per the law. en-us Wed, 08 Jul 1992 00:00:00 +0530 Sat, 21 Nov 2009 18:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21380 The court allowed the petitions, quashing the orders of the Settlement Commission and restoring the applications for further proceedings. It emphasized the need for the Commission to consider the applications on their merits and in accordance with the law, providing the petitioners a fair settlement process. The court found errors in the Commission's reasoning for summary rejection and directed the Commission to proceed beyond the initial stage, treating the applications as admitted for settlement and issuing appropriate orders as per the law. Case-Laws Income Tax Wed, 08 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21380