Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2004 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (4) TMI 67 - HC - Income TaxContention raised by the petitioners is that an order made by the Settlement Commission under section 245D is conclusive under section 245-I of the Act and it cannot be reopened in any proceedings under the Act, or any other law for the time being in force – petitioner’s contention is acceptable - Section 154 could not have been invoked as the Settlement Commission ceases to be an authority under the Act after the order is made and can exercise such power only if authorised under the Act and under Chapter XIX-A only.
|