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1994 (1) TMI 1 - SC - Income Tax
Appeals against the order of the Settlement Commission - jurisdiction of the Settlement Commission under Chapter XIX-A - Commission has no right to hold that they will not look into the material collected after the date of filing of the application under section 245C - mere filing of the application did not mean that department should fold their hands and stop their investigation and enquiries in their tracks - order of the Settlement Commission under appeal is set aside