Validity of Settlement Commission order - validity of immunity ...

Income Tax

September 28, 2023

Validity of Settlement Commission order - validity of immunity granted to the assessee - Based on such disclosures and on noting that the appellant co-operated with the Commission in the process of settlement, the Commission proceeded to grant immunity from prosecution and penalty as contemplated u/s 245H - High Court ought not to have sat in appeal as to the sufficiency of the material and particulars placed before the Commission, based on which the Commission proceeded to grant immunity from prosecution and penalty as contemplated u/s 245H. - SC

View Source

← Previous Next →

Validity of Settlement Commission order - validity of immunity ...

Income Tax

September 28, 2023

You may also like:

Where against main noticee/defaulter, the Settlement Commission has granted immunity from payment of any penalty, no penalty can be imposed upon other co-noticees - HC

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

Power of Settlement Commission u/s 245H of the Act - Immunity from imposition of penalty and prosecution – ITSC was not justified in taking a charitable view towards...

Renewal of warehouse license - Private Bonded Ware House License - Settlement Commission granted immunity from prosecution and penalty - The immunity granted against...

Penalty imposed u/s 112(a) - Import confectionary items from Dubai - immunity from prosecution and fine/penalty - Tribunal held that since the appellant was a co-noticee...

Loss of immunity from Penalty u/s. 271AAA - Delay in payment full tax as per the order of Settlement Commission (ITSC) - DR in argument mentioned that the assessee had...

Validity of the order of Settlement Commission, the JDGFT - Advance License Scheme - extension of time limit for discharge of export obligation, denied - Partial relief...

Prosecution u/s 276CC - Settlement Commission has already granted immunity from prosecution to the petitioner - The High Court highlighted the importance of the...

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

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

Quick Updates: