During the pendency of scrutiny assessment proceedings, the assessee preferred an application before the Settlement Commission offering additional income. The Settlement Commission passed an order dated May 27, 2016 under section\u00a0245D(4)\u00a0of the Act, and determined the total income and computed the tax liability. The assessee filed an application for rectification of the order before the Settlement Commission which came to be rejected. The assessee challenged the orders of the Settlement Commission which was allowed by the Single judge.\u00a0 On appeal\u00a0 division Bench\u00a0 \u00a0dismissing, the appeal that the judgment in the case of\u00a0Star Television News Ltd v. UOI\u00a0 (2009) 317\u00a0 ITR 66(Bom)(HC),UOI v. Star Television News Ltd (2015) 373 ITR 528 (SC) \u00a0\u00a0was not applicable to the applications filed subsequent to June 1, 2007. The single judge had meticulously arrived at a decision on marshalling the facts of the case vis-a-vis the ruling of\u00a0Star Television News Ltd.\u00a0with the relevant provisions applicable to the facts of the present case. The order was justified. (AY. 2006-07 to 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 245D : Settlement Commission-Limitation-Delay in passing order not due to assessee-Delay could be condoned. [S. 245D(4), 245HA(1)(iv)] <\/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-28285","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7md","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28285","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=28285"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28285\/revisions"}],"predecessor-version":[{"id":49140,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28285\/revisions\/49140"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}