Case Law Details
Case Name : CIT Vs. Anil Hastkala (P.) Ltd. (Rajasthan High Court)
Related Assessment Year :
Courts :
All High Courts Rajasthan High Court
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RELEVANT PARAGRAPH
25. Chapter XIX-A is a complete Code in itself as regards settlement of cases for having provided a complete mechanism other than procedure provided under the IT Act. Legislature conferred all powers upon Settlement Commission being vested in IT authority under the Act as provided U/s 245-F and what is being decided by settlement commission is conclusive providing no remedy of revision/review or appeal to the assessee or revenue, envisaged in S.245-I of the Act.
26. Settlement commission is constituted U/s 245-B and its jurisdiction & powers are governed by S.245-BA. Pro...
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