Home Highlights June 2013 Year 2013 This

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1. Order of settlement u/s 245D(1) - full and true disclosure in application filed u/s 245C(1) - once the assessee approached settlement Commission with a certain amount,...

2. Validity of Settlement Commission order u/s 245D(4) - Proof of true and full disclosure of income - While this Court does not accept the contention of the petitioner...

3. Settlement of case - full and true disclosure - failure to disclose certain income - taking into consideration the spirit and mandate of the provisions contained in...

4. Application filed before the Settlement Commission - Settlement Commission passed the impugned order though there was no true and full disclosure by the assessee in the...

5. Bar on application before the settlement commission - scope of the term 'any other matter' u/s 127L - The phrase 'any other matter', in my considered view, would bar an...

6. Settlement of case u/s 245D - Disclosure of additional income at the stage of 245D(4) - the Commission itself records a finding that the disclosure made in the...

7. Validity of Settlement Commission order - In the present case, the petitioner could not able to establish that he approached the Settlement Commission with clean hands...

8. Settlement of a Case - receipt of the application u/s 245C(1) - Procedure u/s 245D - Whether full and true disclosure of income while making application under Section...

9. Validity of order of Settlement Commission u/s 245C - When the prerequisite condition contemplated in the provision stipulates that the person approaching the second...

10. Validity of the application filed u/s 245(C) - Settlement Commission - the prime consideration and pre-condition for entertaining an application is true and full...

11. Validity of order of settlement commission - Demand of differential duty - undervaluation - If the Settlement Commission was of the view that the writ applicant failed...

12. Rejection of Settlement Application - rejection on the ground that petitioner not making full disclosure - the requirement that the settlement application shall contain...

13. Disclosure of additional income before settlement commission u/s 245C(1) - whether for every year mentioned in the application there should be a disclosure? -...

14. Maintainability of Settlement Commission application - the adjudication order passed by the Addl. Commissioner in pursuant to the SCN was withheld - Full and true...

15. Validity of order of Settlement Commission u/s 245D(4) - In this case, the 2nd respondent has been ill advised to not to make true and full disclosure and to take a...