In the light of abatement of the proceedings before the ...

Case Laws Income Tax

December 5, 2014

In the light of abatement of the proceedings before the Settlement Commission by operation of the provisions of section 245HA of the Act, the interest of justice requires that the appeal preferred by the petitioner before the Tribunal be restored - HC

View Source

← Previous Next →

In the light of abatement of the proceedings before the ...

Case Laws Income Tax

December 5, 2014

You may also like:

Proceeding conducted by Settlement Commission - any direction issued to the Settlement Commission during the pendency of the proceedings before it would amount to...

Income Tax Settlement Commission order - Waiver of interest - the Settlement Commission cannot re-open its concluded proceedings by invoking Section 154 of the Act so as...

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...

Automatic abatement of settlement application if no final order is passed by the Settlement Commission - though the petitioners to some extent were also responsible for...

Settlement Commission lacks power to rectify order u/s 245F(1) by levying interest u/ss 234A, 234B, and 234C prior to 01.06.2011. Rectification order on 21.03.2003 was...

Demand of interest - scope of the order of the settlement commission - revenue failed to raise the issue if Interest before the settlement commission - revenue is alone...

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

Validity of order passed by Settlement Commission - Unless the twin conditions mentioned therein are fulfilled, the Settlement Commission cannot move further in the...

Challenge against the order passed by the Settlement Commission - reason behind the creation of Settlement Commission is to give a quietus to the dispute between the two...

Validity of reopening of assessment - An order u/s 245D(4) already been passed by the Income Tax Settlement Commission (ITSC) - Scope of harmonious construction - 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...

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 Settlement Commission proceeding - Once there is a clear finding recorded that there was a failure on the part of the petitioners to make proper declaration...

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

Validity of Settlement Commission Order - when the High Court set aside the order of the Settlement Commission, the matter had to be remanded to the Settlement...

Quick Updates: