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2017 (6) TMI 787 - CALCUTTA HIGH COURTSettlement commission order - Is the impugned order of the Settlement Commission vitiated due to jurisdictional errors in conduct of the proceedings before the Settlement Commission? - Held that:- In the present case, the assessee did not made a full and true disclosure of its income before the Settlement Commission. Such is the finding of the Settlement Commission. Such finding has not been substantiated to be perverse or to be suffering from such a legal infirmity so as to warrant an interference by a Writ Count. It is not for the Writ Court to exercise appellate jurisdiction over an order passed by the Settlement Commission. The Writ Court is not called upon to reappraise the evidence placed before the Settlement Commission. It is also not called upon to enlarge its jurisdiction under Article 226 to have a more detailed scrutiny of the order of the Settlement Commission in view of the nonavailability of an appellate forum. The order of the Settlement Commission has not been established to be contrary to the provisions of the Income Tax Act, 1961. In the present case, the impugned order is well-reasoned. It is not alleged that, the impugned order suffers from the vice of bias or is vitiated by fraud or is actuated by malice. No part of the impugned order has been substantiated to be perverse. The Settlement Commission has noted three instances where the petitioner did not make full and true disclosures of its income. Even before the High Court, the petitioners have not come clean with regard to the three issues noted by the Settlement Commission. - Decided against petitioner.
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