Application for Income tax settlement rejected u/s 245D - This ...

High Court Can Reconsider Income Tax Settlement Applications; Article 226 Overrides Section 245D Restrictions on Interim Board.

July 13, 2022

Case Laws Income Tax HC

Application for Income tax settlement rejected u/s 245D - This court is of the view that the restrictive circumstances under which an Interim Board can entertain an application is applicable, only when an application is filed afresh or pending and not applicable to cases, where the High Court in exercise of its powers under Article 226 of the Constitution of India, set asides an earlier order and remands back the matter for fresh consideration. The powers of the High Court which emanate from the Constitution, cannot be curtailed by a law made by the legislature, such law being subordinate to the Constitution. - HC

View Source

← Previous Next →

Application for Income tax settlement rejected u/s 245D - This ...

High Court Can Reconsider Income Tax Settlement Applications; Article 226 Overrides Section 245D Restrictions on Interim Board.

July 13, 2022

Case Laws Income Tax HC

You may also like:

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

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...

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...

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.

Taxability of income - Characterization of receipts - software sub-licence fee - the income in dispute, since can be classified under other Articles of the tax treaty,...

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...

Offence u/s 276(C)(2) and 277 - Allegation of willful tax evasion and non-payment of admitted tax - compounding application. The petitioner submitted income tax return...

Application before the settlement commission - The writ petition was pending when the Settlement Commission was abolished and Interim Board was brought into operation....

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

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

Taxability of interest on income tax refund received - PE in India or not? - whether shall be taxable as business income under Article 7 of India-France DTAA as against...

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...

Writ appeal against writ petition entertained by the Ld. Single Judge - private parties - mismanagement and oppression of majority shareholders - Material on record...

Judicial orders of civil court are not amenable to writ jurisdiction under Article 226 of the Constitution; - Jurisdiction under Article 227 is distinct from...

Petitioner challenged SCN alleging conspiracy to issue fake invoices without actual supply using another entity's GST registration for tax evasion. HC held petitioner...

Quick Updates: