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
Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Rejection of Settlement Application - rejection on the ground ...


Settlement Application Denied Due to Incomplete Disclosure; Full Disclosure is a Continuing Legal Obligation.

January 22, 2019

Case Laws     Central Excise     HC

Rejection of Settlement Application - rejection on the ground that petitioner not making full disclosure - the requirement that the settlement application shall contain a full and true disclosure continues to remain in the statue - application was rightly rejected.

View Source

 


 

You may also like:

  1. Order of settlement u/s 245D(1) - full and true disclosure in application filed u/s 245C(1) - once the assessee approached settlement Commission with a certain amount,...

  2. Settlement of case - full and true disclosure - failure to disclose certain income - taking into consideration the spirit and mandate of the provisions contained in...

  3. Settlement of a Case - receipt of the application u/s 245C(1) - Procedure u/s 245D - Whether full and true disclosure of income while making application under Section...

  4. 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...

  5. Settlement application filed u/s 245C - If assesse voluntarily offer additional income after filing Settlement application, it will lead to quashing of Settlement...

  6. 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...

  7. Settlement applications u/s 245C (1) - “full and true disclosure” - The High court observed that the respondent did not fully disclose the additional income initially,...

  8. Disclosure of additional income before settlement commission u/s 245C(1) - whether for every year mentioned in the application there should be a disclosure? -...

  9. Rejection of application for Settlement - Validity of order of Settlement Commission Order u/s 245C - In view of the fact that the application submitted by the...

  10. Applications for settlement u/s 245D rejected - since there was no true and full disclosure, there is no scope for any interference under Article 226 of the Constitution of India.

  11. Settlement of case u/s 245D - Disclosure of additional income at the stage of 245D(4) - the Commission itself records a finding that the disclosure made in the...

  12. Validity of Settlement Commission order u/s 245D(4) - Proof of true and full disclosure of income - While this Court does not accept the contention of the petitioner...

  13. One Time Settlement Scheme for Recovery of Outstanding Dues, 2023. The Court held that the amount deposited by the petitioner, which was categorized as disputed tax,...

  14. Bar on application before the settlement commission - scope of the term 'any other matter' u/s 127L - The phrase 'any other matter', in my considered view, would bar an...

  15. Validity of order of settlement commission - Demand of differential duty - undervaluation - If the Settlement Commission was of the view that the writ applicant failed...

 

Quick Updates:Latest Updates