Where an application was made before ITSC and ITSC was satisfied that there had been a full and true disclosure, Revenue could not raise any grievance against its order; unless a case of bias, fraud or malice was specifically alleged with supporting particulars, a petition by Revenue challenging the order of ITSC could not be entertained. (WP No. 432 of 2020 dt.25-4-2024)
PCIT (Central) v. ITSC [2025] 176 taxmann.com 931 (Bom)(HC) Editorial: SLP of revenue dismissed for failure to explain delay of 337 days, PCIT v. Jagdish Bhagwandas Ahuja ([2025] 177 taxmann.com 452 (SC)
S. 245D: Settlement Commission-Settlement of cases-Procedure-Application-Full and true disclosure-When an application is made before ITSC and ITSC is satisfied that there has been a full and true disclosure, the department cannot raise any grievance against its order.[S. 245C, 245D(4), Art. 2226 ]
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