https://www.taxtmi.com/caselaws?id=416227 Judicial review under Article 226 over a Settlement Commission order is limited to cases of contravention of the Act causing prejudice, bias, fraud, malice, gross procedural defect, or failure in the decision-making process; the writ court cannot reappraise the merits like an appellate forum. The Commission's order was also found unsustainable because it went beyond the settlement application, decided additions, profit rate, and turnover issues without following the procedure under Section 245D(3), and relied on an internal communication rather than a proper report from the Commissioner. The assessee's objections were not addressed, resulting in procedural illegality and breach of natural justice, and the matter was restored to assessment in accordance with law. en-us Thu, 09 Dec 2021 00:00:00 +0530 Fri, 29 Apr 2022 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416227 Judicial review under Article 226 over a Settlement Commission order is limited to cases of contravention of the Act causing prejudice, bias, fraud, malice, gross procedural defect, or failure in the decision-making process; the writ court cannot reappraise the merits like an appellate forum. The Commission's order was also found unsustainable because it went beyond the settlement application, decided additions, profit rate, and turnover issues without following the procedure under Section 245D(3), and relied on an internal communication rather than a proper report from the Commissioner. The assessee's objections were not addressed, resulting in procedural illegality and breach of natural justice, and the matter was restored to assessment in accordance with law. Case-Laws Income Tax Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416227