TMI BlogSettlement Commission order - immunity to the assessee from prosecution and penalty - the said orders...Settlement Commission order - immunity to the assessee from prosecution and penalty - the said orders are patently illegal for the reason as the entire procedure as contemplated in Section 245-D(4) of Act, 1961 has been completely overlooked by Settlement Commission - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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