https://www.taxtmi.com/caselaws?id=787884 Settlement Commission orders made after compliance with the statutory procedure, full and true disclosure requirements, and the prescribed settlement process attain finality. Such orders are conclusive and ordinarily cannot be reopened through writ jurisdiction merely to reassess the settlement. Rectification or declaration that a settlement is void remains confined to fraud or misrepresentation, while judicial review is limited to legality and procedural compliance. The Supreme Court declined to interfere with the High Court's conclusion that the Settlement Commission had followed the required procedure and that reopening the settlement through writ relief was not maintainable, dismissing the special leave petition. en-us Mon, 09 Mar 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787884 Settlement Commission orders made after compliance with the statutory procedure, full and true disclosure requirements, and the prescribed settlement process attain finality. Such orders are conclusive and ordinarily cannot be reopened through writ jurisdiction merely to reassess the settlement. Rectification or declaration that a settlement is void remains confined to fraud or misrepresentation, while judicial review is limited to legality and procedural compliance. The Supreme Court declined to interfere with the High Court's conclusion that the Settlement Commission had followed the required procedure and that reopening the settlement through writ relief was not maintainable, dismissing the special leave petition. Case-Laws Income Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787884