| COURT: | P&H High Court |
| CORAM: | Ajay Tewari J, Harnaresh Singh Gill J |
| SECTION(S): | 143(3), 245C |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Assessment, Settlement Commission |
| COUNSEL: | Ved Jain |
| DATE: | October 22, 2019 (Date of pronouncement) |
| DATE: | November 2, 2019 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Settlement Application: For purposes of making an application for settlement, a case i.e. an assessment would be pending till such time as the assessment order is served upon the assessee. The assessee is entitled to proceed on the basis that till the service of the assessment order, the case continues to be pending with the AO. Therefore, it was open to him to invoke the provisions of Chapter XIXA of the Act (CIT Vs. ITSC 58 TM 264 & Yashovardhan Birla 73 TM 5 followed, V.R.A. Cotton Mills 33 TM 675 & Shlibhadra Developers 2016 (10) TMI 778 distinguished) | |
For purposes of making an application for settlement, a case i.e. An assessment would be pending till such time as the assessment order is served upon the assessee. The declaration of law by this Court is binding on all authorities within the State including the Commission. The petitioner was entitled to proceed on the basis that till the service of the assessment order, the case continues to be pending with the Assessing Officer. Therefore, it was open to him to invoke the provisions of Chapter XIXA of the Act on 30th March, 2016 as till that date the assessment order was not served upon him
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