https://www.taxtmi.com/caselaws?id=432742 Judicial review of a Settlement Commission order under Chapter XIX-A of the Income-tax Act is confined to jurisdictional error, procedural illegality, breach of natural justice, fraud, bias, or misrepresentation, and does not permit reappreciation of the settlement on merits. The statutory scheme requires a full and true disclosure of undisclosed income, disclosure of the manner of derivation, consideration of the Commissioner's report, hearing of the parties, and a reasoned order under Section 245D. Finality under Section 245I does not exclude writ jurisdiction, but interference remains narrow. On the stated facts, the Commission followed the prescribed procedure and no fraud or legal infirmity was shown, so no interference was warranted. en-us Tue, 03 Jan 2023 00:00:00 +0530 Thu, 12 Jan 2023 08:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432742 Judicial review of a Settlement Commission order under Chapter XIX-A of the Income-tax Act is confined to jurisdictional error, procedural illegality, breach of natural justice, fraud, bias, or misrepresentation, and does not permit reappreciation of the settlement on merits. The statutory scheme requires a full and true disclosure of undisclosed income, disclosure of the manner of derivation, consideration of the Commissioner's report, hearing of the parties, and a reasoned order under Section 245D. Finality under Section 245I does not exclude writ jurisdiction, but interference remains narrow. On the stated facts, the Commission followed the prescribed procedure and no fraud or legal infirmity was shown, so no interference was warranted. Case-Laws Income Tax Tue, 03 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432742