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Sandeep Singh Versus Union of India And Others

2017 (1) TMI 1147 - SUPREME COURT

Immunity from prosecution under Section 245H (1A) - Held that:- 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 ori .....

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the learned senior counsel for the appellant and learned Additional Solicitor General appearing for the respondents, we are of the view that in the facts and circumstances of this case, it is not necessary to relegate the appellant to the Settlement .....

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The appeal is allowed, as above. - HC ref case - 2015 (12) TMI 201 - PUNJAB AND HARYANA HIGH COURT - Civil Appeal No (S). 418 of 2017 ( Arising From SLP (C) No. 5366/2016 ) - Dated:- 13-1-2017 - Kurian Joseph And A. M. Khanwilkar, JJ. For the Pet .....

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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: 24 .....

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n such further time as may be allowed by the Settlement Commission, or fails to comply with any other condition subject to which the immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted. 3 .....

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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 thi .....

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