Section 245H(1A) Settlement Commissioner can grant further time for payment

Sandeep Singh Vs Union of India  (Supreme Court) 2. The surviving grievance is only with regard to the immunity from prosecution under Section 245H (1A) of the Income Tax Act, 1961 (for short, ‘the said Act’), which reads as follows: 245H (1A) An immunity granted to a person under sub-section (1) shall stand withdrawn if such person fails to pay any sum specified in the order of settlement passed under sub-section (4) of Section 245D within the time specified in such order or within such further time as may be allowed by the Settlement Commission, or fails to comply with any other...