1997 (1) TMI 47

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..... dents. By this petition, the petitioner seeks a writ of certiorari quashing the order dated June 28, 1996, of the Income-tax Settlement Commission, New Delhi, whereby the application of the petitioner under section 245C(1) of the Income-tax Act, 1961, was rejected after recording the finding that it could not be said that the petitioner had made full and true disclosure of the income which had n .....

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..... ction 245C(1) should or should not be allowed, is a matter which is to be decided by the Settlement Commission giving due weight to the matters mentioned therein and in section 245D. The writ court is concerned with the legality of the procedure followed, that is, the decision-making process and not with the merits of the order. In this case, we do not find that the Settlement Commission had not f .....

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