2017 (1) TMI 1147

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..... . Mr. Deepanshu Jain,Adv. Mr. Divya Suri,Adv. Mr. Sachin Bhardwaj,Adv. Ms. Manju Jetley,Adv. For the Respondent : Mr. Atmaram N.S. Nadkarni,ASG Mr. Rupesh Kumar,Adv. Mr. Inder Vir Singh,Adv. Mrs. Anil Katiyar, Adv. JUDGMENT Kurian, J. Leave granted. 2. The surviving grievance is only with regard to the immunity from prosecution under Section 245H (1A) of the Income Tax Act, 1961 (for short, & .....

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..... se of the appellant it is not in dispute that the payments have not been made within the time originally granted by the Settlement Commissioner. But at the same time, it is not in dispute that all payments have been made before the appellant approached this Court and filed this appeal by way of special leave petition on 20.01.2016, though the time originally granted by the Settlement Commissioner .....

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