https://www.taxtmi.com/article/detailed?id=17024 Settlement Commission orders under the Income-tax Act were final and conclusive, without a statutory appeal, but could be challenged through writ jurisdiction on limited grounds such as lack of jurisdiction, breach of natural justice, fraud or material misrepresentation. Although no statutory limitation period applied to such writ challenges, they had to be filed within a reasonable time. Delay and laches could affect writ relief where the challenger knew of the settlement order but failed to provide a satisfactory explanation for delayed action. en-us Fri, 24 Jul 2026 08:37:00 +0530 Fri, 24 Jul 2026 08:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17024 Settlement Commission orders under the Income-tax Act were final and conclusive, without a statutory appeal, but could be challenged through writ jurisdiction on limited grounds such as lack of jurisdiction, breach of natural justice, fraud or material misrepresentation. Although no statutory limitation period applied to such writ challenges, they had to be filed within a reasonable time. Delay and laches could affect writ relief where the challenger knew of the settlement order but failed to provide a satisfactory explanation for delayed action. Articles Income Tax Fri, 24 Jul 2026 08:37:00 +0530 https://www.taxtmi.com/article/detailed?id=17024