https://www.taxtmi.com/caselaws?id=24020 The court held that an individual seeking a full and final settlement from the Income-tax Settlement Commission can challenge its decision under Article 226 of the Constitution of India. Despite the finality clause in the Act, the High Court's power of judicial review remains intact. The court emphasized limited interference under Article 226, allowing intervention only for grave procedural defects or lack of nexus between reasons and decisions. In this case, as no violations were found, the writ petitions were dismissed without costs. en-us Fri, 10 Mar 1989 00:00:00 +0530 Sun, 02 May 2010 23:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24020 The court held that an individual seeking a full and final settlement from the Income-tax Settlement Commission can challenge its decision under Article 226 of the Constitution of India. Despite the finality clause in the Act, the High Court's power of judicial review remains intact. The court emphasized limited interference under Article 226, allowing intervention only for grave procedural defects or lack of nexus between reasons and decisions. In this case, as no violations were found, the writ petitions were dismissed without costs. Case-Laws Income Tax Fri, 10 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24020