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2018 (8) TMI 577 - HC - Income TaxIncome-Tax Settlement Commission order been passed under Section 245(D)(4) - Held that:- Parliament has not provided for any Appeal from orders of the Commission. This with the hope that the order of the Commission would finally bring an end to a dispute between a party who has approached the Commission and the Revenue Department. It is in these circumstances that a party who seeks to approach the Court to challenge the orders of the Commission, must act expeditiously and ensure that the other party is not put to any prejudice because of the delay. Entertaining petition after almost over a period of one and half year would upset the settled positions and re-open matters without any explanation for the delay. No reason to exercise our extra-ordinary jurisdiction under Article 226 of the Constitution of India.
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