https://www.taxtmi.com/caselaws?id=424004 The court upheld the Single Judge's decision to remit the matter to the Settlement Commission, emphasizing that the Settlement Commission had not adequately justified accepting the appellants' claims regarding advances and had not properly assessed the genuineness of the advances. The court highlighted that judicial review under Article 226 includes verifying compliance with the Income Tax Act and that orders obtained through fraud or misrepresentation can be invalidated. The appeal was dismissed, and the case was sent back to the Settlement Commission for reconsideration. 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 The court upheld the Single Judge's decision to remit the matter to the Settlement Commission, emphasizing that the Settlement Commission had not adequately justified accepting the appellants' claims regarding advances and had not properly assessed the genuineness of the advances. The court highlighted that judicial review under Article 226 includes verifying compliance with the Income Tax Act and that orders obtained through fraud or misrepresentation can be invalidated. The appeal was dismissed, and the case was sent back to the Settlement Commission for reconsideration. Case-Laws Income Tax Thu, 11 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424004