S. 245D : Settlement Commission-Settlement of cases-Procedure-Application-Conditions-Full and true disclosure-Revision of application-No full and true disclosure-Order of Settlement Commission is set aside.[S.245C, 245D (4),245H, Art. 226]
PCIT v. Pankaj Buildwell Ltd. & Group (2024) 161 taxmann.com 605/ 341 CTR 127 / 8 NYPCTR 457 (Delhi)(HC)