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SECTION 245K - BAR ON SUBSEQUENT APPLICATIONS FOR SETTLEMENT

Income Tax - SETTLEMENT OF CASES - 09 - BAR ON SUBSEQUENT APPLICATIONS FOR SETTLEMENT - SECTION 245K (1) Where application for settlement u/s 245C was made prior to 1-6-2007 Where:- (i) an order of settlement passed under sub-section (4) of section 2 .....

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ection (4) in relation to a case, such person is convicted of any offence under Chapter XXII in relation to that case; or (iii) the case of such person was sent back to the Assessing Officer by the Settlement Commission on or before 1-6-2002, then, h .....

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application has been allowed to be proceeded with u/s 245D(1),then not only the applicant but any person related to such applicant shall also not be allowed to make subsequent application. Explanation.:- related person with respect to a person means .....

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