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Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Validity of prosecution proceedings u/s 279 when application for ...


Prosecution u/s 279 remains valid despite pending settlement application; lawful actions not automatically nullified.

September 11, 2018

Case Laws     Income Tax     HC

Validity of prosecution proceedings u/s 279 when application for settlement of case is pending - The order of the Commission allowing the application for settlement “to be proceeded with” cannot by itself result in an action legitimately initiated under the law being set at naught.

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