TMI Blog2017 (1) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... the time originally granted by the Settlement Commissioner was only up to 31.07.2015. However, we find from the provision that the Settlement Commissioner is free to grant further time for payment, under Section 245H(1A) of the said Act. Having heard the learned senior counsel for the appellant and learned Additional Solicitor General appearing for the respondents, we are of the view that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, 'the said Act'), which reads as follows: 245H (1A) An immunity granted to a person under sub-section (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 was only up to 31.07.2015. 4. However, we find from the provision that the Settlement Commissioner is free t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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