https://www.taxtmi.com/caselaws?id=424004 Judicial review under Article 226 can extend to Settlement Commission orders under Chapter XIX-A of the Income-tax Act where the order is contrary to the statute, tainted by fraud or misrepresentation, or unsupported by relevant reasoning. The Commission must record reasons showing application of mind to the statutory requirements and disputed material. A bare acceptance of a claim without dealing with the adverse report or the evidence on creditors and creditworthiness was treated as insufficient, and remand for reconsideration was upheld. en-us Thu, 11 Nov 2021 00:00:00 +0530 Sat, 18 Jun 2022 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424004 Judicial review under Article 226 can extend to Settlement Commission orders under Chapter XIX-A of the Income-tax Act where the order is contrary to the statute, tainted by fraud or misrepresentation, or unsupported by relevant reasoning. The Commission must record reasons showing application of mind to the statutory requirements and disputed material. A bare acceptance of a claim without dealing with the adverse report or the evidence on creditors and creditworthiness was treated as insufficient, and remand for reconsideration was upheld. Case-Laws Income Tax Thu, 11 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424004