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Income Tax

Order of Settlement Commission choosing one of two possible views cannot be interfered

Case Law Details

Case Name
Thomas Philip Vs Interim Board For Settlement-II (Kerala High Court)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2018-19
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Thomas Philip Vs Interim Board For Settlement-II (Kerala High Court) Kerala High Court held that court cannot interfere with order of settlement commission if challenge is merely that Settlement Commission has chosen to take one of two possible views that can be legally taken in respect of an issue. Accordingly, writ disposed of. Facts- The appellant has a 70% shareholding in two companies, namely M/s Delta Aggregators and Sand Pvt. Ltd. and M/s Delta Msand Pvt. Ltd. During the pendency of the proceedings initiated u/s. 153A, the appellant, along with the two companies, preferred settlement ap...
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