Court Clarifies Article 226 Jurisdiction: No Relief for Petitioners Benefiting from Own Wrongdoing in Tax Settlement Cases.

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....Order passed by the Settlement Commission - “conclusive" test theory - This court's jurisdiction under Article 226 of the Constitution of India is both, extraordinary and discretionary. It is equitable as well. It should not be exercised so as to allow a defaulter like the petitioner to derive benefit or take advantage of his own wrong. - HC....