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Once application for admission u/s 245C is filed , it must be dealt with in accordance with law
Case Law Details
- Case Name
- Marc Bathing Luxuries Ltd. Vs Income Tax Settlement Commissioner & Anr. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Once an application for admission u/s 245C is filed before the Hon’ble Settlement Commission, then the said application must be dealt with in accordance with law, i.e., refer to the contentions of the petitioners, the contention of the Revenue and then an objective, considered and a reasoned decision has to be taken. This is only when the stand of the two sides are fully noticed and considered before an order under Section 245D(2C) is passed. The petitioners must come clean and be honest and admit their faults and cannot but declare their true and full undisclosed income. Ho...
