Anbuchezhian. v. ITSC (2018) 402 ITR 471/ 162 DTR 161/253 Taxman 253 /301 CTR 136 (Mad) HC)

S. 245C : Settlement Commission – Settlement of cases – Finding of the settlement Commission that disclosure of income was not full and true being finding of fact , High Court cannot interfere in writ proceedings . [ S. 245D, Art , 226 ]

Dismissing the petition the Court held that ; Finding pf the settlement Commission that disclosure of income was not full and true being finding of fact , High Court cannot interfere in writ proceedings .