N. Krishan (Decd. By Legal ... vs Settlement Commission And Ors. on 10 March, 1989
12.2. The learned senior counsel for the appellant placed reliance on the
decision of the Karnataka High Court in N.Krishnan (died) v. Settlement
Commission and others [1989 180 ITR 585] wherein it was held that “if there
is grave procedural defects such as violation of mandatory procedural
requirements and there is no nexus between the reasons given and the decision
taken by the Settlement Commission, then the High Court, in exercise of
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power under Article 226 of The Constitution of India, can interfere with the
proceedings of the Commission”. By pointing out the said decision, the
learned senior counsel submitted that the decision making process itself is
arbitrary inasmuch as the mandatory procedural requirements have not been
followed and the earnest efforts taken by the appellant to settle the tax dues
has not been appreciated by the second respondent Commission.