https://www.taxtmi.com/caselaws?id=443609 The Settlement Commission's grant of immunity from penalty and prosecution under section 245H is a discretionary exercise that depends on full and true disclosure, cooperation, the Commissioner's report, and other relevant material. Where the Commission records reasons and reaches satisfaction on those materials, its decision is not open to appellate-style reappraisal by the High Court. Judicial interference is confined to narrow grounds such as illegality, prejudice, fraud, bias, or malice. On these principles, the remand order was held unsustainable and the immunity order was restored. en-us Mon, 25 Sep 2023 00:00:00 +0530 Mon, 30 Oct 2023 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443609 The Settlement Commission's grant of immunity from penalty and prosecution under section 245H is a discretionary exercise that depends on full and true disclosure, cooperation, the Commissioner's report, and other relevant material. Where the Commission records reasons and reaches satisfaction on those materials, its decision is not open to appellate-style reappraisal by the High Court. Judicial interference is confined to narrow grounds such as illegality, prejudice, fraud, bias, or malice. On these principles, the remand order was held unsustainable and the immunity order was restored. Case-Laws Income Tax Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443609