https://www.taxtmi.com/caselaws?id=412131 Judicial review of a Settlement Commission order is limited to the decision-making process, not the merits, and the challenge to settlement for assessment year 2012-13 failed because the relevant material was before the Commission and the Revenue had raised no objection on maintainability at the proper stage. On interest, the Court applied Brij Lal and held that section 234B interest in a settlement case is chargeable only up to the date of the section 245D(1) order, with the settled income alone governing computation. The writ appeals were allowed and the single judge's order was set aside. en-us Mon, 06 Sep 2021 00:00:00 +0530 Tue, 16 Nov 2021 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412131 Judicial review of a Settlement Commission order is limited to the decision-making process, not the merits, and the challenge to settlement for assessment year 2012-13 failed because the relevant material was before the Commission and the Revenue had raised no objection on maintainability at the proper stage. On interest, the Court applied Brij Lal and held that section 234B interest in a settlement case is chargeable only up to the date of the section 245D(1) order, with the settled income alone governing computation. The writ appeals were allowed and the single judge's order was set aside. Case-Laws Income Tax Mon, 06 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412131