Order by Settlement Commission cannot be interfered without allegation of bias or fraud or malice

Sri Krishna Tiles and Potteries (Madras) Pvt. Ltd Vs Commissioner of Wealth Tax (Madras High Court)

Madras High Court held that interference with order passed by Income Tax Settlement Commission (ITSC) should be avoided unless a case of bias or fraud or malice is alleged. Accordingly, writ disposed of.

Facts- These appeals filed by the assessee impugn the order dated 30.04.2021 passed by a learned Single Judge of this Court, allowing the petitions that were filed by the Commissioner of Wealth Tax and Commissioner of Income Tax, viz., respondent No.1 herein.

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