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2008 (1) TMI 395 - HC - Income TaxChallenge to the order passed by the Settlement Commission under section 245D(1) and to the consequential order passed under section 142(2A) – application rejected by Settlement Commission , firstly on ground that there was no complexity of investigation and, secondly, there was no full and true disclosure. - In the instant case, it is clearly set out that the issues emerging of the search are not satisfactorily addressed. In our opinion, this cannot be said to be the case of “No reasons”. So it is a fit case where we should exercise our extraordinary jurisdiction. – Order under section 142(2A) is also quashed
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