Once the statute is clear that where the subject matter is ...

Settlement Commission Can't Entertain Applications Involving 'Gold' u/s 127B; Orders Contravening This Are Invalid.

December 11, 2015

Case Laws Customs HC

Once the statute is clear that where the subject matter is ‘gold’, the Settlement Commission would not have any jurisdiction to entertain the application under Section 127B, any order passed in contravention of the statute cannot be sustained on the ground of estoppel. - HC

View Source

← Previous Next →

Once the statute is clear that where the subject matter is ...

Settlement Commission Can't Entertain Applications Involving 'Gold' u/s 127B; Orders Contravening This Are Invalid.

December 11, 2015

Case Laws Customs HC

You may also like:

Validity of the application filed u/s 245(C) - Settlement Commission - the prime consideration and pre-condition for entertaining an application is true and full...

Rejection of application by the Settlement Commission - As long as the petitioner has failed to fulfil the twin essential tests, the application before the Settlement...

Power of AO to pass an assessment order where application was filed before settlement commission – Income Tax Settlement Commission, rejected the application - decided...

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 orders - The case involved petitions seeking directives for the issuance of formal orders under section 245D (4) of the Income Tax Act,...

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...

The ITAT set aside orders passed by CIT(A) and ACIT under s.154, holding that additions to the assessee's income based solely on admissions made in an application to the...

Maintainability of application before Settlement Commission - A person who may not be an Importer or Exporter, can still file such an application u/s 127-B of the Act...

Application for settlement of cases u/s 245C - Writ petition was pending when the Settlement Commission was abolished and Interim Board was brought into operation. This...

Validity of Settlement Commission order - Settlement Commission passed an order to comply with the directions of the High Court to dispose of the application on or...

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...

Application filed before the Settlement Commission - Settlement Commission passed the impugned order though there was no true and full disclosure by the assessee in the...

Maintainability of application before Settlement Commission - gold was detected and seized - burden to prove smuggled gold - the jurisdiction of the Commission to settle...

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...

Quick Updates: