HC should not scrutinize an order of ITSC as an appellate court: Bombay HC

CIT Vs Income Tax Settlement Commission Additional Bench (Bombay High Court) The recent judgment by the Bombay High Court highlights the judiciary’s role concerning the orders of the Income Tax Settlement Commission (ITSC). Specifically, it discusses the limitations of the High Court in scrutinizing ITSC orders as if it were an appellate court. ITSC is empowered to pass, after hearing the applicant and the Commissioner, and after examining such further evidence as may be placed before it or obtained by it, such order as it thinks fit on the matters covered by the application and any othe...