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    <title>2021 (9) TMI 725 - CALCUTTA HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the Income Tax Settlement Commission&#039;s order dated 29th July 2016, which allowed the assessee&#039;s settlement application. The court upheld the Settlement Commission&#039;s decision, stating that the petitioner failed to demonstrate any legal flaws or procedural irregularities in the Commission&#039;s process. The court emphasized that its review under Article 226 is limited to examining the legality of the procedure followed by the Commission, rather than the substance of its decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=412380</link>
      <description>The court dismissed the writ petition challenging the Income Tax Settlement Commission&#039;s order dated 29th July 2016, which allowed the assessee&#039;s settlement application. The court upheld the Settlement Commission&#039;s decision, stating that the petitioner failed to demonstrate any legal flaws or procedural irregularities in the Commission&#039;s process. The court emphasized that its review under Article 226 is limited to examining the legality of the procedure followed by the Commission, rather than the substance of its decision.</description>
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      <pubDate>Tue, 14 Sep 2021 00:00:00 +0530</pubDate>
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