Tag: Section 245
CPC can not adjust refund in excess of 20% for disputed outstanding demand. Order u/s 245 or order u/s 220(6) do not authorise recovery in excess of 20%. ABCAUS Case Law CitationABCAUS 3542 (2021) (08) HC Important case law relied referred:Amrit Singh Ahluwalia vs. State of Punjab & …
Settlement Commission not precluded from proceeding despite non disclosure of prosecution for the period in question as pre-requisites not require so. ABCAUS Case Law Citation: ABCAUS 2831 (2019) (03) HC The Petitioner Income Tax Department had approached the Hon’ble High Court for quashing the order of the Income …
Simply because order of Settlement Commission was not liked by department, it would not invite different opinion by the High Court unless order is questioned on merits or manner of discharge or on perversity ABCAUS Case Law Citation: ABCAUS 2830 (2019) (03) HC In the instant case, the …
At the stage of admission, Settlement Commission not expected or be compelled to utilizing the machinery available to call records invoking Rule 9 or Section 245D(3). The petitioner should satisfy the Settlement Commission that there has been full and true disclosure ABCAUS Case Law Citation: ABCAUS 2178 (2018) …
