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2013 (5) TMI 362 - HC - Income TaxAssessment proceedings – scope of judicial review against the order of Settlement Commission - Commission recorded that there was over-all non-cooperation on the part of the applicants at all stage and that no material has been furnished by the applicants on the basis of which a reasonable order of settlement can be passed. Held that:- The applications for settlement were filed in 1983, but the detention order came to be passed after five years. Assessee was required to co-operate from the date of filing of the application and also produce material on the basis of which settlement can be arrived at. Neither the petitioners have furnished sufficient material before the Commission nor co-operated with the Commissioner to furnish report, therefore, the reasoning given by the Commission cannot be said to be irregular or illegal. The scope of judicial review against the order of Settlement Commission has been delineated in M /s R .B. Shreeram Durga Prasad and Fatehchand Nursing Das v. Settlement Commission (IT & WT) [1989 (1) TMI 4 - SUPREME Court] - Thus, there is no illegality or irregularity in the orders passed by the Commission. - Decided against the assessee.
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