https://www.taxtmi.com/caselaws?id=773297 HC held the Settlement Commission's order under s.245D(4) IT Act and s.22D(4) Wealth Tax Act valid, reasoning that Commission members act as Government's authorised representatives and their decisions cannot be attacked by the Government absent allegations of bias, fraud or malice. The Court reiterated that judges discover rather than make law and that subsequent decisions clarifying legal principles apply retrospectively. In view of these conclusions, the appeal was allowed. en-us Tue, 10 Jun 2025 00:00:00 +0530 Mon, 01 Sep 2025 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773297 HC held the Settlement Commission's order under s.245D(4) IT Act and s.22D(4) Wealth Tax Act valid, reasoning that Commission members act as Government's authorised representatives and their decisions cannot be attacked by the Government absent allegations of bias, fraud or malice. The Court reiterated that judges discover rather than make law and that subsequent decisions clarifying legal principles apply retrospectively. In view of these conclusions, the appeal was allowed. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773297