https://www.taxtmi.com/caselaws?id=35168 The court held that the Settlement Commission's order is final and binding, precluding the assessing authority from issuing further notices or orders on settled matters. The impugned notice and order by the Deputy Commissioner of Income Tax were deemed invalid as all relevant aspects had been implicitly considered by the Settlement Commission. The court emphasized that the Settlement Commission's order conclusively resolved the undisclosed income issues, barring reassessment by the department. The writ petitions were allowed, highlighting the significance of upholding the Settlement Commission's finality in resolving tax disputes. en-us Fri, 18 Dec 2009 00:00:00 +0530 Wed, 26 Dec 2012 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35168 The court held that the Settlement Commission's order is final and binding, precluding the assessing authority from issuing further notices or orders on settled matters. The impugned notice and order by the Deputy Commissioner of Income Tax were deemed invalid as all relevant aspects had been implicitly considered by the Settlement Commission. The court emphasized that the Settlement Commission's order conclusively resolved the undisclosed income issues, barring reassessment by the department. The writ petitions were allowed, highlighting the significance of upholding the Settlement Commission's finality in resolving tax disputes. Case-Laws Income Tax Fri, 18 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35168