Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Power of Income-tax Settlement Commission u/s 245D(2C) – no ...

Income Tax

August 22, 2014

Power of Income-tax Settlement Commission u/s 245D(2C) – no provision would permit the Commission not to deal with the validity of the application at the stage of section 245D(2C) of the Act. - HC

View Source

 


 

You may also like:

  1. Settlement Commission - Section 245D - whether the Commission bound to consider whether there has been a full and true disclosure at the stage of a proceeding u/s ...

  2. Settlement Commission Order - invalidation of application for settlement u/s 245D(2C) with retrospective effect - it acted wholly without jurisdiction.

  3. Exercise of power of the Settlement Commission u/s 245D - Scope of enquiry - Procedure at the (2C) stage is undoubtedly summary in nature and the application filed by...

  4. Settlement Commission is authorized to levy interest u/s 234B on additional amount of assessed tax u/s 245D over declared income u/s 245C - HC

  5. Power of Income-tax Settlement Commission u/s 245D(2C) – There is no requirement that for an application to be entertained by the Commission, the applicant must declare...

  6. Applications for settlement u/s 245D rejected - since there was no true and full disclosure, there is no scope for any interference under Article 226 of the Constitution of India.

  7. The interest u/s 234B of the Act cannot go beyond the stage of S.245D(I) before the Settlement Commission - HC

  8. Applications before the Income Tax Settlement Commission (ITSC) u/s 245D(2C) - the failure to disclose the manner of earning undisclosed income. Merely because 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. Power of AO to pass an assessment order where application was filed before settlement commission – Income Tax Settlement Commission, rejected the application - decided...

 

Quick Updates:Latest Updates