Review of settlement commission decision
Last updated: 08 November 2008
Court :
Brief :
Case Fact: Whether, decision of settlement commission can be review by High court on the ground that the decision was erroneous on the merits
Citation :
S.V.Shankar Vs. Settlement commission (IT and WT) and other
Held by the Hon`ble Court that, the provision for the settlement under chapter XIX-A is in the nature of a statutory arbitration to which a person may submit himself voluntarily and power of review can not be exercised on the ground that the decision was erroneous on the merits.
CA. A. Kumar
Published in Income Tax
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