TMI BlogRejection of application by the Settlement Commission - Settlement though read under the Act, cannot be...Rejection of application by the Settlement Commission - Settlement though read under the Act, cannot be construed as conclusive, in view of the fact that in the event of non-settlement, the issues are to be adjudicated before the Competent Authority under the provisions of the Act. Therefore, it is an additional facility or redressal mechanism contemplated under the Act for the benefit of the aggrieved persons/assessees - this being the scope and spirit of the settlement to be done under the pro..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
