Maintainability of application before Settlement Commission - A ...

High Court Directs Settlement Commission to Review Application u/s 127-B for Non-Importer/Exporter with Duty Notice.

June 16, 2022

Case Laws Customs HC

Maintainability of application before Settlement Commission - A person who may not be an Importer or Exporter, can still file such an application u/s 127-B of the Act before the Settlement Commission if he is served with a show cause notice charging him with duty. - The Settlement Commission is directed to examine the application of petitioner on merits and in accordance with law and dispose the application on merits within 12 weeks from today - HC

View Source

← Previous Next →

Maintainability of application before Settlement Commission - A ...

High Court Directs Settlement Commission to Review Application u/s 127-B for Non-Importer/Exporter with Duty Notice.

June 16, 2022

Case Laws Customs HC

You may also like:

Application for settlement of cases - High Court has observed that, the assessment order for A.Ys. 2013-14 to 2019-20 could not have been passed as the application filed...

The High Court held that while exercising jurisdiction under Article 226 of the Constitution, it does not assume the role of an appellate authority to conduct a merit...

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

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...

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,...

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...

Settlement of case - before submitting reply to the show cause notice, approached the Settlement Commission - The dismissal of the application filed before the...

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...

Maintainability of Application for Settlement application - co-applicant - Since he is not the main applicant in the present case, he will not be debarred from...

Rejection of application by the Settlement Commission - As long as the petitioner has failed to fulfil the twin essential tests, the application before the Settlement...

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

Settlement commission power u/s 245D - Commission could have either rejected the application or allowed it to be proceeded further - When a duty is casts on the...

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...

Jurisdiction on the Settlement Commission - On a careful reading of Sections 127(A) and 127(B) the Revenue’s contention that since the applicant had not filed bill of...

Ceasure of income tax settlement commission - restriction to the filing of the application before the Interim Board for Settlement - The Court found that the...

Quick Updates: