https://www.taxtmi.com/caselaws?id=463768 HC upheld the Settlement Commission's refusal to remit the matter for fresh inquiry, finding the Commission properly reviewed agreements for sale and deeds seized during a search and reasonably rejected the Department's claim of concealment. The Commission noted lack of material showing the firms' involvement in the transactions, absence of enquiries (beyond sending notices), and that some properties were purchased in partners' individual names with no adverse inference drawn in related proceedings. The HC held the Commission's decision to deny further inquiry was justified and did not require remand. en-us Tue, 20 Feb 2024 00:00:00 +0530 Tue, 16 Sep 2025 00:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463768 HC upheld the Settlement Commission's refusal to remit the matter for fresh inquiry, finding the Commission properly reviewed agreements for sale and deeds seized during a search and reasonably rejected the Department's claim of concealment. The Commission noted lack of material showing the firms' involvement in the transactions, absence of enquiries (beyond sending notices), and that some properties were purchased in partners' individual names with no adverse inference drawn in related proceedings. The HC held the Commission's decision to deny further inquiry was justified and did not require remand. Case-Laws Income Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463768