Home Highlights March 2019 Year 2019 This

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1. Power of Income-tax Settlement Commission u/s 245D(2C) – no provision would permit the Commission not to deal with the validity of the application at the stage of...

2. Exercise of power of the Settlement Commission u/s 245D - Scope of enquiry - Procedure at the (2C) stage is undoubtedly summary in nature and the application filed by...

3. Settlement Commission - Section 245D - whether the Commission bound to consider whether there has been a full and true disclosure at the stage of a proceeding u/s ...

4. Ceasure of income tax settlement commission - restriction to the filing of the application before the Interim Board for Settlement - The Court found that the...

5. 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...

6. Applications before the Income Tax Settlement Commission (ITSC) u/s 245D(2C) - the failure to disclose the manner of earning undisclosed income. Merely because the...

7. Power of Income-tax Settlement Commission u/s 245D(2C) – There is no requirement that for an application to be entertained by the Commission, the applicant must declare...

8. Application for settlement of cases - High Court has observed that, the assessment order for A.Ys. 2013-14 to 2019-20 could not have been passed as the application filed...

9. Admission of Settlement Commission applications u/s 245(D)(1) - Pr. CIT submitted a report u/s 245D(2B) nowhere directly or indirectly indicated that the income...

10. Maintainability of application before Settlement Commission - A person who may not be an Importer or Exporter, can still file such an application u/s 127-B of the Act...

11. Validity of Settlement Commission order - Settlement Commission passed an order to comply with the directions of the High Court to dispose of the application on or...

12. Validity of order passed by the Settlement Commission u/s 245D - additional disclosure of income subsequent to initial disclosure - Settlement Commission committed no...

13. Applications for settlement u/s 245D rejected - since there was no true and full disclosure, there is no scope for any interference under Article 226 of the Constitution of India.

14. 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...

15. Application for Income tax settlement rejected u/s 245D - This court is of the view that the restrictive circumstances under which an Interim Board can entertain an...