TaxTMI 
TaxTMI 
2003 (6) TMI 19
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....(annexure P-7 to the petition), passed by the Settlement Commission refusing to entertain the case on the ground that the failure on the part of the petitioner in deducting tax at source does not come within the purview of section 245C(1) of the Income-tax Act, 1961. Being dissatisfied the petitioner has come up with the instant application. Therefore, the only question that falls for determinat....
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....f in the manner hereinafter provided: Provided that no such application shall be made unless, (a) the assessee has furnished the return of income which he is or was required to furnish under any of the provisions of this Act; and (b) the additional amount of income-tax payable on the income disclosed in the application exceeds one hundred thousand rupees." A bare reading of the aforesaid provi....
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....authority has alleged that he failed to deposit the appropriate amount of the tax deducted at source. Learned counsel appearing on behalf of the petitioner, however, by placing strong reliance upon the definition of "case" in section 245A(b) of the Act and of the provision of section 245B of the Act tried to convince this court that section 245C does not give jurisdiction to the Commission, but i....