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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Settlement Commission order - immunity to the assessee from ...


Settlement Commission's Immunity Orders Deemed Illegal for Overlooking Section 245-D(4) Procedure of Income Tax Act, 1961.

March 5, 2015

Case Laws     Income Tax     HC

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

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