High Court under Article 226 cannot substitute findings of Income Tax Settlement Commission: Calcutta High Court

The Court held that jurisdiction under Article 226 can only be exercised if the Commission acts contrary to law during the proceedings or in passing the order.
High Court under Article 226 cannot substitute findings of Income Tax Settlement Commission: Calcutta High Court
Justice Md. Nizamuddin

The Calcutta High Court has held that it cannot exercise jurisdiction under Article 226 of the Constitution to substitute the findings of the Income Tax Settlement Commission with its own findings in the absence of legal infirmity in the decision-making process (Principal Commissioner of Income Tax, Central-2, Kolkata vs. Settlement Commission (Income Tax & Wealth Tax))

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