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TMI Blog2018 (8) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 is a possible view then interference under Article 226 of the Constitution of India in our extraordinary jurisdiction is not warranted. - Decided against the revenue. - Writ Petition No. 10166 of 2017 - - - Dated:- 2-8-2018 - M.S. SANKLECHA SANDEEP K. SHINDE, JJ. Mr. Sham Walve, for the Appellant. Mr. Vishwajeet S. Kapse, for the Respondent No.1. P.C: This Petition under Article 226 of the Consti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ettled 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, then the Court will not substitute its view to that of the authority. Moreover, it is also settled position in law as held by the Supreme Court in Jyotendrasinhji v. S.I.Tripathi and Others 1993 Supplementary (3) SCC 389, that in its extraordinary jurisdiction of the High Court can only interfere with the orders of the Commission it it is without jurisdiction o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttlement 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 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. 6. So far the second and third submission viz. with regard to labour charges and receivables from Mr. M.N. Navale. We find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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