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Income Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Validity of order passed by the Income Tax Settlement Commission ...


Court Questions Overturning of ITSC Order u/s 245D(4); Lack of Identified Procedural Errors Highlighted.

September 3, 2021

Case Laws     Income Tax     HC

Validity of order passed by the Income Tax Settlement Commission [ITSC] u/s 245D(4) - Learned Single Judge ought not to have set aside the common order passed by the ITSC and remanded the matter to the Assessing Officer to follow the consequential assessment procedure without recording any finding as to whether there was any procedural error committed by the ITSC or any error with regard to the decision making process - HC

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