Dismissing the petition the Court held that the Commissioner had failed to establish that the Settlement Commission had acted in any manner contrary to or in violation of any provisions of law in the course of the settlement proceedings or in passing the order or that it was not legal and valid or without jurisdiction and in disregard of the materials available before it. The asseee himself had ad mitted that the assessee had disclosed the undisclosed income though under compulsion upon survey under section\u00a0133A\u00a0and prayed for further enquiry to find out material against the assessee for contradicting the claim of the assessee which showed that its report under rule\u00a09\u00a0of the 1997 Rules, had no sufficient materials and had no substance for rejection of the claim made under the settlement application filed by the assessee. Writ petition was dismissed. (AY. 2012-13) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 245D : Settlement Commission-Procedure-Application-Survey-Principle of natural justice not violated-Court cannot substitute findings of Settlement Commission-Order of Settlement Commission affirmed. [S. 133A, 245C, 245D(4), ITSC R. 9, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-23655","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-69x","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23655","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=23655"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23655\/revisions"}],"predecessor-version":[{"id":23656,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23655\/revisions\/23656"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23655"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23655"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}