In Commissioner Of Income Tax-Central & Anr v. Upendra Kumar Soni & Anr, the High Court (2006) decided the matter.
Decision: Accordingly, the writ petition is dismissed ashaving no merits.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
SB Civil Writ Petition No. 7007/2006
Commissioner of Income Tax-Central & anr
Vs
Upendra Kumar Soni & anr20.9.2006
Hon'ble Mr Justice Ashok Parihar
Mr Anuroop Singhi – for petitioners
Miss Anupama Parashar – for the resp No.1BY THE COURT:
In view of the provisions of Chapter 19-A of theIndian Income Tax Act, since after due consideration properdiscretion has been used by the Settlement Commission, nofurther interference is called for by this court.
Accordingly, the writ petition is dismissed ashaving no merits.
(Ashok Parihar) J.
bnsharma
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