https://www.taxtmi.com/caselaws?id=765234 Judicial review of a settlement order is limited to examining whether the order is contrary to the settlement scheme. The Gujarat HC held that the Settlement Commission did not commit jurisdictional error in accepting the assessee's disclosure of undisclosed income from land dealings routed through another person, because the explanation was supported by the material before it and no corroborative link was shown to require further explanation of seized mobile-phone material belonging to someone else. The Court also held that a further voluntary offer made during settlement, to resolve one aspect of the dispute, was not a revised settlement application and did not invalidate the proceedings. The writ challenge therefore failed. en-us Mon, 20 Jan 2025 00:00:00 +0530 Tue, 28 Jan 2025 08:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765234 Judicial review of a settlement order is limited to examining whether the order is contrary to the settlement scheme. The Gujarat HC held that the Settlement Commission did not commit jurisdictional error in accepting the assessee's disclosure of undisclosed income from land dealings routed through another person, because the explanation was supported by the material before it and no corroborative link was shown to require further explanation of seized mobile-phone material belonging to someone else. The Court also held that a further voluntary offer made during settlement, to resolve one aspect of the dispute, was not a revised settlement application and did not invalidate the proceedings. The writ challenge therefore failed. Case-Laws Income Tax Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765234