Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 1367 - HC - Income TaxGrant of immunity from prosecution - orders of settlement commission - Held that:- In the present case, as pointed out by Mr Syali, apart from the fact that there was cooperation extended by GEPL as noted in para 15 of the impugned order, what weighed with the ITSC were the facts and circumstances themselves where GEPL had offered an additional sum of ₹ 5 crores for tax. That GEPL had made a full and true disclosure of all material facts is apparent from the reading of the entire impugned order of the ITSC. In the circumstances of the case, the grant of immunity from prosecution as ordered by the ITSC cannot be said to be erroneous. No grounds have been made out for interference with the impugned order dated 18th February, 2015 passed by the ITSC. The writ petition is accordingly dismissed
|