https://www.taxtmi.com/caselaws?id=393492 Writ interference with a Settlement Commission order under Articles 226 and 227 is confined to cases where the order contravenes the statutory settlement scheme under Sections 245C and 245D or the prescribed procedure. The Gujarat High Court noted that the Commission had examined the materials, considered the Rule 9 report, and accepted a further offer in the spirit of settlement; the later disclosure was only marginally higher than the original disclosure and did not by itself show lack of true and full disclosure. The challenge therefore failed and the settlement order was sustained. en-us Mon, 10 Feb 2020 00:00:00 +0530 Mon, 18 Jan 2021 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393492 Writ interference with a Settlement Commission order under Articles 226 and 227 is confined to cases where the order contravenes the statutory settlement scheme under Sections 245C and 245D or the prescribed procedure. The Gujarat High Court noted that the Commission had examined the materials, considered the Rule 9 report, and accepted a further offer in the spirit of settlement; the later disclosure was only marginally higher than the original disclosure and did not by itself show lack of true and full disclosure. The challenge therefore failed and the settlement order was sustained. Case-Laws Income Tax Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393492