Case Law Details
Case Name : ACIT Vs Pradip Overseas Ltd (ITAT Ahmedabad)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Ahmedabad
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ACIT Vs Pradip Overseas Ltd (ITAT Ahmedabad)
ITAT Ahmedabad held that once the Income Tax Settlement Commission has passed final order u/s. 245D of the Income Tax Act, AO has no jurisdiction to reopen the same u/s. 148 of the Income Tax Act.
Facts- A search and seizure operation was carried in the case of assessee as on 21-09-2010. The assessee filed an application u/s. 245C(1) on 03-05-2023 for settlement of the case before Income Tax Settlement Commission. The Income T
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