Dismissing the petition the Court held that; the passed by the Settlement Commission is concerned, it cannot be said that the same suffers from any procedural lapse and/or that the principles of natural justice have been violated. Therefore, considering the limited scope of judicial review as pronounced by the Supreme Court as well this Court the order passed by the Settlement Commission is not required to be interfered with. [CA No. 17177 of 2013 dt. 25-07 -2018)
CIT v. Income-tax Settlement Commission (2018) 258 Taxman 36 (Guj.)(HC)
S. 245D : Settlement Commission –Revenue cannot compel the Settlement Commission to reopen the earlier years by passing rectification order- Petition is dismissed. [S. 154,245C]