TMI BlogSince order passed by the Commission is an agreement in a statutory form, the assessee, having been...Since order passed by the Commission is an agreement in a statutory form, the assessee, having been granted immunity from prosecution, cannot challenge the imposition of penalty only - Order of penalty and prosecution cannot be segregated, either the applicant accepts the order in its entirety or the settlement fails - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|