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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Automatic abatement of settlement application if no final order ...


Settlement Application Abates Without Final Order; Delays by Both Petitioners and Department Acknowledged; Matter Restored for Review.

March 19, 2017

Case Laws     Income Tax     HC

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 the delay caused in completion of the proceedings, but it cannot be said that the petitioners alone were guilty of causing such delay because the department was also contributory in prolonging the proceedings for one reason or the other - matter restored - HC

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