Exercise of power of the Settlement Commission u/s 245D - Scope ...

Income Tax

September 15, 2020

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 the 1st respondent/writ petitioner could not have been declared as invalid at the said stage, as the issue requires adjudication, which can be done only when the application is decided under Section 245D(4) of the Act. - HC

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Exercise of power of the Settlement Commission u/s 245D - Scope ...

Income Tax

September 15, 2020

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