Section 245d - Judgment Search Results

Prg Consultants Private Limited vs.principal Commissioner of Income T ...

Court: Delhi

..... cannot possibly apply in the case where the orders have been passed not under section 245d 1 but under section 245d 4 of the act it will be recalled that the order dated 4th ..... or further proceeded with under sub section 2d of section 245d or iii an application made under section 245c has been declared as invalid under sub section 2c of section 245d or iiia in respect of any .....

In Re; Damani Brothers

Court: Income Tax Appellate Tribunal ITAT IT

Reported in: (1999)238ITR36ITAT

..... order under section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the settlement commission under sub section 4 of section 245d the amount .....

Kothari and Sons and Others Vs. N. Subramanian, Income-tax Officer, Ce ...

Court: Chennai

Reported in: [1992]196ITR82(Mad)

..... till the culmination of those proceedings with the passing of an order under sub section 4 of section 245d of the act it had exclusive jurisdiction to exercise the powers and perform the ..... an application the commission is not empowered automatically to proceed with it the mechanics of section 245d must be remembered in this context the application for settlement when filed shall be forwarded .....

The Peerless General Finance and Investment Co. Ltd. Vs. the Income Ta ...

Court: Kolkata

Reported in: (2008)2CALLT391(HC),(2009)225CTR(Cal)67

..... commissioner s further report9 where an order is passed by the commission under sub section 1 of section 245d allowing the settlement application to be proceeded with a copy of the annexure to ..... the applicant only if the commission contemplates rejection of the application 43 under sub section 3 of section 245d if an application is allowed to be proceeded with the settlement commission may call .....

Assistant Commissioner of Income Tax and anr. Vs. J.C. Augustine and a ...

Court: Kerala

Reported in: (2007)211CTR(Ker)377; [2007]293ITR26(Ker); 2007(2)KLJ762; 2007(4)KLT70

..... the settlement commission in exercise of its powers under sections 245d 2a and 245d 2b of the act directing the assessee to pay ..... is passed under sub section 4 of section 245d have subject to the provisions of sub section 3 of that section exclusive jurisdiction to ..... commission the settlement commission in exercise of its powers under section 245d 2b has allowed the assessee to pay the admitted .....

In Re: Gulraj Engineering

Court: Income Tax Appellate Tribunal ITAT IT

..... order under section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the settlement commission under sub section 4 of section 245d the ..... because the provision adding the order of settlement under sub section 4 of section 245d was inserted in sub section 1a of section 214 later by the direct tax laws amendment act 1987 .....

r.t. Industries & Ors vs.income Tax Settlement Commission & Anr.

Court: Delhi

..... with on account failure of the principal commissioner commissioner to file report under sub section 2c to section 245d of the act the settlement commission may call for records from the principal ..... more extensive and decisive the relevance of rejection at the initial stage under sub section 1 to section 245d is to throw out frivolous applications and applications palpably not maintainable for want .....

Mohanlal S. Doppa Vs. Commissioner of Income-tax

Court: Gujarat

Reported in: [2002]253ITR33(Guj)

..... to the case until an order is passed under section 245d 4 sub section 3 of section 245f provided that in the absence of any express ..... finality only as to matters stated in the order under section 245d 4 15 section 245h 1 also supports the revenue s case that the ..... is provided only till passing of the order under sub section 4 of section 245d and that thereafter there is nothing to prevent the assessing .....

Sukhmani Associates (P) Ltd. Vs. Income Tax Settlement Commission and ...

Court: Delhi

Reported in: (2004)189CTR(Del)103

..... would indicate that until an order is passed under sub section 4 of section 245d subject to the provision of sub section 3 of section 245d the settlement commission will have exclusive jurisdiction to exercise ..... the act we have indicated earlier that for making an order under sub section 4 of section 245d the settlement commission shall have exclusive jurisdiction to exercise power and perform the .....

Bombay Coal Ash Co. and ors. Vs. Income-tax Settlement

Court: Income Tax Appellate Tribunal ITAT IT

..... of the finance act 1979 the second proviso to section 245d 1 was omitted and after sub section 1 of section 245d the following sub section was inserted see 1979 117 itr st 77 1a ..... may allow the application to be proceeded with or reject the application further sub section 1a of section 245d provides for filing of objections by the commissioner against proceeding with the application made .....