https://www.taxtmi.com/caselaws?id=307712 The court dismissed the petition as the Settlement Commission's order lacked a proper settlement and faced practical difficulties in examination, rendering it invalid. Despite the Commission's direction for assessment/re-assessment, the absence of a valid settlement made the order legally unsustainable. The court highlighted the significance of a proper settlement by the Commission for legal validity and the constraints posed by practical challenges in record examination. The judgment emphasized the necessity of a valid order from the Commission and the limitations when encountering practical complexities. en-us Wed, 29 Mar 2017 00:00:00 +0530 Tue, 02 May 2023 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307712 The court dismissed the petition as the Settlement Commission's order lacked a proper settlement and faced practical difficulties in examination, rendering it invalid. Despite the Commission's direction for assessment/re-assessment, the absence of a valid settlement made the order legally unsustainable. The court highlighted the significance of a proper settlement by the Commission for legal validity and the constraints posed by practical challenges in record examination. The judgment emphasized the necessity of a valid order from the Commission and the limitations when encountering practical complexities. Case-Laws Income Tax Wed, 29 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307712