Dismissing the petition of revenue the Court held that ; Settlement Commission does not have power to rectify, review or re-examine order passed in the rectification application
PCIT v. Frontline Business Solutions (P.) Ltd. (2018) 252 Taxman 217 (Delhi)(HC)
S. 245D : Settlement Commission- Settlement Commission does not have power to rectify, review or re-examine order passed in the rectification application . [ S. 154, 234B, 245C ]