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Search Results for "settlement commission"

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High Court

High Court Dismisses Writ Petitions by Former Employees of Wellman Hindustan Limited Challenging Industrial Court Order on Unpaid Wages Under MRTU and PULP Act

24 Feb 2026

The High Court of Bombay heard multiple connected writ petitions challenging the Industrial Court's dismissal of a complaint filed by former employees...

High Court

High Court of Karnataka Allows Refund of Court Fee Upon Withdrawal of Suit Under Order XXIII Rule 1(3) CPC — Petitioner Entitled to Refund of Court Fee Deposited at Time of Filing. The court held that the proviso to Order XXIII Rule 1(3) CPC mandates refund of court fee when a suit is withdrawn unconditionally, and the trial court's rejection of the refund application was erroneous.

19 Aug 2025

The petitioner, Bindu Balakrishna Patali, filed a suit (Com. O.S. 150/2024) before the LXXXIX Additional City Civil and Sessions Judge, Commercial Cou...

Supreme Court

Supreme Court Refers Conflict Between High Courts on Settlement Commission Jurisdiction Under Customs Act — Personal Liberty and Right to Settle Disputes Under Chapter XIVA of Customs Act, 1962. The Court directed the matter to be placed before the Chief Justice of India due to divergence of opinion between Bombay and Delhi High Courts on whether an accused can approach the Settlement Commission after arrest.

4 May 2023

The present writ petition was filed by Yamal Manojbhai, a Non-Resident Indian (NRI), under Article 32 of the Constitution of India, raising an issue o...

Supreme Court

Supreme Court Allows Appeals and Remands Tax Settlement Case to Settlement Commission for Fresh Determination on Waiver of Interest. High Court's Modification of Settlement Commission Order Set Aside for Lack of Jurisdiction.

5 Mar 2019

The appeals arose from a dispute between Kakadia Builders Pvt. Ltd. and its promoter director (appellants/assessees) and the Income Tax Officer and Re...

High Court

High Court of Karnataka Dismisses Revenue's Challenge to Settlement Commission Order in Income Tax Search Case — No Speaking Order Required at Preliminary Stage Under Section 245D(1). The court held that the Settlement Commission's order to proceed with an application under Section 245D(1) of the Income Tax Act, 1961, need not be a speaking order and that the Commission has discretion to allow the application even if the assessee has not made full disclosure or paid full tax at that stage.

18 Jan 2016

The case involves a challenge by the Commissioner of Income Tax, Karnataka (Central), against an order dated 3.4.2014 passed by the Income Tax Settlem...

High Court

Karnataka High Court Dismisses Writ Appeal in Customs Duty Settlement Case — Upholds Settlement Commission's Rejection for Non-Disclosure. Settlement Commission's Finding of Non-Disclosure of Full Facts Under Section 127C of Customs Act, 1962 Not Interfered With as Not Perverse.

25 Jun 2015

The appellants, including M/s C S India and its partners, filed a writ appeal before the Karnataka High Court challenging the order of a learned Singl...

High Court

Bombay High Court Upholds Settlement Commission's Rejection of Settlement Application for Non-Pending Assessment Proceedings. Settlement Application Filed Before Expiry of Reassessment Limitation Does Not Constitute Pending Proceedings Under Section 245A(b) of Income Tax Act, 1961.

17 Jan 2014

The petitioner, M/s. Shriniwas Machine Craft Pvt. Ltd., a company engaged in fabrication of sheet metal canopies for diesel generating sets, filed a w...

High Court

Bombay High Court Dismisses Union of India's Challenge to Settlement Commission Order in Customs Duty Case. Settlement Commission's order upheld as valid exercise of power under Section 127H of Customs Act, 1962 granting immunity from interest.

13 Oct 2010

The Union of India, through the Commissioner of Customs, filed a writ petition under Article 226 of the Constitution of India challenging an order dat...

High Court

Bombay High Court Allows Writ Petition Challenging Settlement Commission's Power to Levy Interest Under Section 234B When No Interest Was Charged in Original Assessment. Interest under Section 234B(4) can only be increased or reduced if it was initially chargeable under the original assessment order.

2 Jul 2010

The petitioner, Akbar Travels of India Pvt. Ltd., an IATA approved travel agent and money changer, filed returns for Assessment Years 2002-03 to 2006-...

High Court

Bombay High Court Dismisses DRI's Challenge to Settlement Commission Order in DEPB Scheme Case — No Liability for Alleged Overvaluation. Settlement Commission's finding of no fraud or misrepresentation by exporter upheld as finding of fact not open to interference under Article 226.

18 Jan 2010

The Directorate of Revenue Intelligence (DRI) filed a writ petition under Article 226 of the Constitution of India challenging an order dated 6 March ...

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