S. 245D : Settlement Commission-Settlement of cases -Application-Full and true disclosure of undisclosed income-Revision of amount-Order of Settlement Commission based on revision is not valid-No power to waive interest-High Court can set aside order of Settlement Commission passed in excess of its statutory powers or in violation of principles of natural justice-High Court also directed the Principal Secretary Government of UP and The Vice Chancellor of King George Medical University, Lucknow to take appropriate action against the individual Doctors who are employees of King Georges Medical University, who are found indulged in blatant private practice and making profits in private companies and also being on their boards as directors [S. 132(4),234A, 234B, 234C, 245C, 245D(4), 245D(6B), 245I, Art. 226]
PCIT (Central) v. UOI & ITSC (2023)454 ITR 696 / 224 DTR 441 /334 CTR 261 (All)(HC)