S. 245D : Settlement Commission-Procedure-Application-Court can only examine the decision making process and not the decision it self-Order of single judge was set aside-Interest-Only up to date of order of admission of application and not up to date of order of settlement. [S. 245D(4), ITSC Rules, R. 9, Art. 226]
K. Velusamy-Major (HUF) v. PCIT (2021) 438 ITR 488/208 DTR 352 (2022) 325 CTR 58 (Mad.)(HC) S. Chandralekha (Smt.) v. PCIT (2021) 438 ITR 488/208 DTR 352 / ( 2022) 325 CTR 58(Mad.)(HC) Editorial : Decision of the single judge in PCIT v. K. Velusamy-Major (HUF) (2021) 438 ITR 477/ 208 DTR 358 (Mad.)(HC), PCIT v. S. Chandralekha (Smt.) (2021) 438 ITR 477 / 208 DTR 358(Mad.)(HC) set aside.