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Settlement Commission is barred from entertaining application after time limit prescribed for making an assessment order u/s. 143/144 expired
Case Law Details
- Case Name
- Commissioner of Income-tax Vs Income-tax Settlement Commission (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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HIGH COURT OF DELHI
Commissioner of Income-tax
Versus
Income-tax Settlement Commission
W.P.(C) No. 213 OF 2012
AND C.M. APPL. No. 452 OF 2012
NOVEMBER 20, 2012
ORDER
S. Ravindra Bhat, J. – In this writ petition, the revenue challenges the impugned order passed by the Income Tax Settlement Commission (Commission, in short) dated 21.10.2011 whereby the Settlement Commission, by a majority of 2:1 admitted applications under section 245C, Income Tax Act, 1961 (the Act, in short) for settlement of cases even after the expiry of the time limit prescribed for making an order of...
