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of <h1>Delhi High Court Upholds ITSC Powers Under Chapter XIX-A, Limits Judicial Review to Legal Contravention and Fraud Cases.</h1> The Delhi High Court analyzed the scope and powers of the Income Tax Settlement Commission (ITSC) under Chapter XIX-A of the Income Tax Act, 1961. The Income Tax Department challenged the ITSC's order, alleging the assessee failed to make a 'full and true' disclosure. The court held that the ITSC's jurisdiction includes matters beyond the application disclosures and emphasized that questioning an income's taxability doesn't equate to non-disclosure. Judicial review of ITSC orders is limited to cases of legal contravention, prejudice, or fraud. The court upheld the ITSC's decision, finding no procedural errors or legal violations.
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