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1. Income Tax Settlement Commission order - Waiver of interest - the Settlement Commission cannot re-open its concluded proceedings by invoking Section 154 of the Act so as...

2. Settlement Commission lacks power to rectify order u/s 245F(1) by levying interest u/ss 234A, 234B, and 234C prior to 01.06.2011. Rectification order on 21.03.2003 was...

3. Immunity - Settlement commission - Third person - The petitioner cannot challenge and question the order of the Settlement Commission being the beneficiary of the order. - HC

4. The petitioner having opted for settlement is not permitted to dissect Settlement Commission's Order to accept what is favourable and reject what is not.

5. The Settlement Commission's order accepting the additional income offered as cash gifts from relatives was reasonable and fair. The immunity from penalty and prosecution...

6. Rejection of request for waiver of interest while granting immunity from penalty and prosecution - order of Settlement Commission - the liability of the Petitioner to...

7. The High Court held that the Settlement Commission cannot reopen its concluded proceedings by invoking Section 154 of the Income Tax Act. Section 154 allows...

8. Challenge against the order passed by the Settlement Commission - reason behind the creation of Settlement Commission is to give a quietus to the dispute between the two...

9. Validity of Settlement Commission order u/s 245D(4) - Proof of true and full disclosure of income - While this Court does not accept the contention of the petitioner...

10. Challenging the order of the settlement application - erroneous demand of interest - This Court is of the opinion that the order passed by the Settlement Commission,...

11. Rate of Interest on duty as per the order of Settlement Commission - Interest rate reduced from 24% to 15% - there are no reasons to interfere with the impugned order....

12. Validity of order passed by Settlement Commission - Unless the twin conditions mentioned therein are fulfilled, the Settlement Commission cannot move further in the...

13. Power of Judicial Review - challenge the order of Settlement Commission - majority order versus minority order - The opinion of the majority quashed and the minority...

14. The Income Tax Settlement Commission passed an order charging interest u/ss 234A, 234B, and 234C of the Income Tax Act. The petitioners challenged the order's...

15. Validity of order of settlement commission – the Settlement Commission had no power of rectification at the relevant time – the order is required to be set aside - HC