Settlement Commission Order - invalidation of application for ...

Settlement Commission Exceeds Jurisdiction by Invalidating Application Retroactively u/s 245D(2C.

March 12, 2019

Case Laws Income Tax HC

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

View Source

← Previous Next →

Settlement Commission Order - invalidation of application for ...

Settlement Commission Exceeds Jurisdiction by Invalidating Application Retroactively u/s 245D(2C.

March 12, 2019

Case Laws Income Tax HC

You may also like:

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...

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...

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

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...

Power of AO to pass an assessment order where application was filed before settlement commission – Income Tax Settlement Commission, rejected the application - decided...

The ITAT set aside orders passed by CIT(A) and ACIT under s.154, holding that additions to the assessee's income based solely on admissions made in an application to the...

Application filed before the Settlement Commission - Settlement Commission passed the impugned order though there was no true and full disclosure by the assessee in the...

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...

Rejection of application by the Settlement Commission - As long as the petitioner has failed to fulfil the twin essential tests, the application before the Settlement...

The validity of an order passed by the Interim Board of Settlement was questioned following the abolishment of the Settlement Commission by the Finance Act, 2021. The...

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

The High Court held that the Settlement Commission cannot reopen its concluded proceedings by invoking Section 154 of the Income Tax Act. Section 154 allows...

Jurisdiction - Pre-deposit - For approaching the Settlement Commission - The minimum condition of pre-depositing before the Settlement Commission remains intact - HC

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

Ceasure of income tax settlement commission - restriction to the filing of the application before the Interim Board for Settlement - The Court found that the...

Quick Updates: