Simply because order of Settlement Commission was not liked by department, it would not invite different opinion by the High…
High Court erred in relying upon previously set aside order of Settlement Commission and making it a part of their…
Settlement Commission order not perverse when every objection raised by the Commissioner, Income Tax as regarding non-disclosure by the assessee…
Settlement Commission has power to reject Application at three stages. Bar u/s 245K(2) is not in respect of application for…
Rejection of Settlement application for not disclosing refund granted due to failure of chartered accountant to inform- High Court quashed…
No immunity from prosecution of offences undergoing trial before application to Income Tax Settlement Commission in view of the proviso…
At the stage of admission, Settlement Commission not expected or be compelled to utilizing the machinery available to call records…