2018 (8) TMI 723

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....er Article 226 of the Constitution of India challenges the order dated 6.3.2017 passed by the Income Tax Settlement Commission (Commission) under Section 245D4 of the Income Tax Act, 1961 ('Act'). By the impugned order dated 6.3.2017, the Commission settled the tax dispute of the petitioner for Assessment Years 2008-09 to 2013-14. 2 The grievance of the Petitioner-Revenue as urged by Mr. ....

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....khs which were receivable from one Mr. M.N. Navale, the President of Sinhgad Technical Institute Society for contractual services was accepted. This even when there is nothing on record that any services were rendered to Mr. M.N. Navale. Thus, it is alleged that the impugned order is perverse. 3. It is a settled position in law that in absence of appellate remedy provided under the statute, a Wri....

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....e with the legality of the procedure followed, i.e. decision making process then with the merits of the decisions perse. Therefore, if the view on facts taken by the Commission is a possible view, then the Court would not interfere with the orders passed by the Commission. 4. Keeping the above parameters in mind, we examine the grievance of the petitioner to the impugned order of the Commission.....

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....n facts found by the Commission does not in any manner dilute the requirement of full, true and complete disclosure in the application for settlement on part of Respondent No.6. This finding of the Commission has not been shown to be perverse in any manner. In the context of the finding of the Commission merely because the Applicant has offered some further amount as income voluntarily at the stag....