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2018 (8) TMI 723

es claimed - Genuineness of receipt of consideration in the absence of evidence of providing any service - Held that:- This finding of the Commission has not been shown to be perverse in any manner. In the context of the finding of the Commission merely because the Applicant has offered some further amount as income voluntarily at the stage of 245D(4) of the Act, would not ipsofacto lead to a conclusion that there was failure to fully and truly disclose the income in its application for settlement. This move so when the Commission itself records a finding that the disclosure made in the application for settlement is true and full, notwithstanding the offering of further income by the Respondent. - Where the view taken by the Commission .....

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of the labour charges claimed; and (c) An amount of ₹ 25 Lakhs which were receivable from one Mr. M.N. Navale, the President of Sinhgad Technical Institute Society for contractual services was accepted. This even when there is nothing on record that any services were rendered to Mr. M.N. Navale. Thus, it is alleged that the impugned order is perverse. 3. It is a settled position in law that in absence of appellate remedy provided under the statute, a Writ Court cannot in exercise of its extraordinary jurisdiction under Article 226 of the Constitution of India be converted into an Appeal Court as held by the Supreme Court in Appropriate Authority and Anr. v. Smt. Sudha Patil and Anr. 235 ITR 118. Therefore where two views are possible, .....

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years 2012-13 and 2013-14, respectively, suo motu offer in any way does not dilute the character of full disclosure, and affect the manner of earning the sane. This additional offer made by the Respondent was on facts found by the Commission does not in any manner dilute the requirement of full, true and complete disclosure in the application for settlement on part of Respondent No.6. This finding of the Commission has not been shown to be perverse in any manner. In the context of the finding of the Commission merely because the Applicant has offered some further amount as income voluntarily at the stage of 245D(4) of the Act, would not ipsofacto lead to a conclusion that there was failure to fully and truly disclose the income in its appli .....

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