https://www.taxtmi.com/caselaws?id=437317 A settlement order passed without proper examination of records, investigation, or adequate opportunity to the assessee and the Department did not meet the statutory settlement procedure. Because the Commission acted only to comply with a time-bound direction and did not adjudicate on merits, the order was unsustainable. The assessment or reassessment founded on that settlement order also could not stand, and the matter required fresh consideration by the successor interim Board in accordance with law and due procedure. en-us Fri, 28 Apr 2023 00:00:00 +0530 Mon, 26 Jun 2023 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437317 A settlement order passed without proper examination of records, investigation, or adequate opportunity to the assessee and the Department did not meet the statutory settlement procedure. Because the Commission acted only to comply with a time-bound direction and did not adjudicate on merits, the order was unsustainable. The assessment or reassessment founded on that settlement order also could not stand, and the matter required fresh consideration by the successor interim Board in accordance with law and due procedure. Case-Laws Income Tax Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437317