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Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Validity of proceedings before Settlement commission - All the ...

Income Tax

July 4, 2013

Validity of proceedings before Settlement commission - All the conclusions made by the Settlement Commission up till now are only prima facie conclusions and do not foreclose the issues raised by the Revenue - No interference - HC

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  4. Income Tax Settlement Commission order - Waiver of interest - the Settlement Commission cannot re-open its concluded proceedings by invoking Section 154 of the Act so as...

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

  9. 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,...

  10. Validity of reopening of assessment - An order u/s 245D(4) already been passed by the Income Tax Settlement Commission (ITSC) - Scope of harmonious construction - The...

  11. Validity of order of settlement commission – the Settlement Commission had no power of rectification at the relevant time – the order is required to be set aside - HC

  12. Validity of order passed by the Settlement Commission u/s 245D - additional disclosure of income subsequent to initial disclosure - Settlement Commission committed no...

  13. 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...

  14. Demand of interest - scope of the order of the settlement commission - revenue failed to raise the issue if Interest before the settlement commission - revenue is alone...

  15. Validity of order of settlement commission - Demand of differential duty - undervaluation - If the Settlement Commission was of the view that the writ applicant failed...

 

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