Income Tax - Validity of Settlement Commission order - Settlement...

Income Tax

Validity of Settlement Commission order - Settlement Commission passed an order to comply with the directions of the High Court to dispose of the application on or before 31.03.2008. If that be so, the High Court in fact ought to have remitted the matter back to the Settlement Commission to pass a fresh order in accordance with law and on merits after following due procedure as required under Section 245D(4) of the Act. - Matter restored back to the interim Board with a request that the matter to be taken up expeditiously - SC

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