Validity of order passed by the Income Tax Settlement Commission [ITSC] u/s 245D(4) - proof of...

Validity of order passed by the Income Tax Settlement Commission [ITSC] u/s 245D(4) - proof of procedural error committed by the ITSC or any error with regard to the decision making process - full and true disclosure - learned Single Judge has set aside the order of ITSC - If a very rigid approach is taken in this regard, then the very purpose of enacting Sub-Section (6) of Section 245D of the Act would lose its purpose. In any event, we find that there is no error in the decision making process..... .....

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