Home Highlights June 2013 Year 2013 This

You may also like:

1. Maintainability of Application for Settlement application - co-applicant - Since he is not the main applicant in the present case, he will not be debarred from...

2. Validity of order passed by Settlement Commission - Unless the twin conditions mentioned therein are fulfilled, the Settlement Commission cannot move further in the...

3. Settlement of case - before submitting reply to the show cause notice, approached the Settlement Commission - The dismissal of the application filed before the...

4. Immunity - Settlement commission - Third person - The petitioner cannot challenge and question the order of the Settlement Commission being the beneficiary of the order. - HC

5. Validity of Settlement Commission orders - The case involved petitions seeking directives for the issuance of formal orders under section 245D (4) of the Income Tax Act,...

6. Rejection of request for waiver of interest while granting immunity from penalty and prosecution - order of Settlement Commission - the liability of the Petitioner to...

7. Validity of order of Settlement Commission - acceptance of additional income disclosed by the assessee - Petitioner/Income Tax authority could not make out any...

8. Challenge against the order passed by the Settlement Commission - reason behind the creation of Settlement Commission is to give a quietus to the dispute between the two...

9. Maintainability of application before Settlement Commission - A person who may not be an Importer or Exporter, can still file such an application u/s 127-B of the Act...

10. Validity of the application filed u/s 245(C) - Settlement Commission - the prime consideration and pre-condition for entertaining an application is true and full...

11. Application for settlement of cases - High Court has observed that, the assessment order for A.Ys. 2013-14 to 2019-20 could not have been passed as the application filed...

12. Validity of order of Settlement Commission u/s 245D(4) - In this case, the 2nd respondent has been ill advised to not to make true and full disclosure and to take a...

13. Validity of Settlement Commission order - In the present case, the petitioner could not able to establish that he approached the Settlement Commission with clean hands...

14. Settlement commission order - Chairman and the Vice Chairman of a Settlement Commission are appointed from amongst serving Chief Commissioners or Principal Chief...

15. Validity of Settlement Commission Order - when the High Court set aside the order of the Settlement Commission, the matter had to be remanded to the Settlement...