Allowing the appeals against the order of single judge the Court held that, it was too late for the Department to contend that the Settlement Commission should not have settled the cases in respect of the assessment year 2012-13 especially when this was never the ground raised by it either in the report filed under rule\u00a09\u00a0of the 1997 Rules or in the subsequent report filed to the reply given by the assessees. a report under rule\u00a09\u00a0of the 1997 Rules was filed and based on that, the Department suggested four additions and thereafter, the case was proceeded with and the matter was settled. Therefore, there was no necessity to remand the matter. The interest under section\u00a0234B\u00a0had to be charged on the income settled by the Settlement Commission and in terms of the decision of the Supreme Court in\u00a0Brij lal v. CIT\u00a0 (2010)) 328 ITR 477 (SC) \u00a0and would be chargeable up to the date of order of admission of the application under section\u00a0245D(1)\u00a0of the Act and not up to the date of the order of settlement under section\u00a0245D(4)\u00a0of the Act. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 245D : Settlement Commission-Procedure-Application-Court can only examine the decision making process and not the decision it self-Order of single judge was set aside-Interest-Only up to date of order of admission of application and not up to date of order of settlement. [S. 245D(4), ITSC Rules, R. 9, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-23657","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-69z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23657","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=23657"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23657\/revisions"}],"predecessor-version":[{"id":32368,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23657\/revisions\/32368"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}