The writ petition was filed by the revenue against the order of Settlement commission. Single judge allowed the writ petition. On appeal the Court held that the Commission has not recorded any concession, but taken up the matter, considered the case of the assessee as well as the Department, and settled the case based upon the increased offer made by the assessee. Thus, there is no procedural error committed by the Commission, warranting interference by the Writ Court. In a writ proceedings, the Court is not expected to re-appreciate the facts. As there is no procedural error committed by the Commission, the order of the Commission does not call for any interference.-CIT v. ITSC (WP. No. 3297 of 2014, dt. 11th Aug, 2021) set aside.
G. Rajam Chetty & Sons v. CIT (2021) 323 CTR 760 / 208 DTR 51 (Mad.) (HC)
S. 245D : Settlement Commission-Full and true disclosure-Settlement commission has considered the case of the assessee as well as the Department, and settled the case based upon the increased offer made by the assessee-There is no procedural error committed by the Commission-Order of single judge was seta side. [S. 245C, Art. 226]