Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Order passed by the Settlement Commission - “conclusive" test ...

Case Laws     Income Tax

June 7, 2017

Order passed by the Settlement Commission - “conclusive" test theory - This court's jurisdiction under Article 226 of the Constitution of India is both, extraordinary and discretionary. It is equitable as well. It should not be exercised so as to allow a defaulter like the petitioner to derive benefit or take advantage of his own wrong. - HC

View Source

 


 

You may also like:

  1. Validity of order of Settlement Commission - acceptance of additional income disclosed by the assessee - Petitioner/Income Tax authority could not make out any...

  2. 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...

  3. Revision u/s 263 - Validity of order passed by the AO as per the direction of the Settlement Commission u/s.254D(4) - The order passed by the ld. AO u/s.143(3) r.w.s....

  4. 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...

  5. 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...

  6. 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...

  7. Rate of Interest on duty as per the order of Settlement Commission - Interest rate reduced from 24% to 15% - there are no reasons to interfere with the impugned order....

  8. 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,...

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

  10. 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...

  11. Scope of Judicial Review – Review of the decision of the Settlement Commission - There is limited scope of judicial review - Despite such narrow confines of judicial...

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

  13. 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...

  14. Validity of order passed by the Settlement Commission u/s 245D - additional disclosure of income subsequent to initial disclosure - Settlement Commission committed no...

  15. Validity of order of the Settlement Commission - final order is different from the observations/findings in the initial order - there is sufficient material and are also...

 

Quick Updates:Latest Updates