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2017 (1) TMI 1147 - SUPREME COURT

2017 (1) TMI 1147 - SUPREME COURT - [2017] 393 ITR 77 - 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 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, un .....

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the time granted under Section 245H(1A) of the said Act.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 Petitioner : Mr. Pankaj Jain,Sr.Adv. Mr. Gaurav Mittal,Adv. Mr. Deepanshu Jain,Adv. Mr. Divya Suri,Adv. Mr. Sachin Bhardwaj,Adv. Ms. Manju Jetley,Adv. For the Respondent : Mr. Atmaram N.S. Nadkarni .....

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on 245D within the time specified in such order or within 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. In case the payments are not made within the time granted by the Settlement Commissioner or in case the person fails to comply with any other conditions, subject to which the immunity was gran .....

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