Application for settlement of cases u/s 245C - Writ petition was ...

Income Tax

July 11, 2022

Application for settlement of cases u/s 245C - Writ petition was pending when the Settlement Commission was abolished and Interim Board was brought into operation. This court is of the view that the restrictive circumstances under which an Interim Board can entertain an application, is applicable only when an application is filed afresh or pending and not applicable to cases where the High Court in exercise of its powers under Article 226 of the Constitution of India, set asides an earlier order and remands back the matter for fresh consideration. - this court has no hesitation in remanding back the matter to the Interim Board, which shall dispose off the application - HC

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Application for settlement of cases u/s 245C - Writ petition was ...

Income Tax

July 11, 2022

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