Bombay High Court Upholds Settlement Commission's Rejection of Settlement Application for Non-Pending Assessment Proceedings. Settlement Application Filed Before Expiry of Reassessment Limitation Does Not Constitute Pending Proceedings Under Section 245A(b) of Income Tax Act, 1961.
17 Jan 2014The petitioner, M/s. Shriniwas Machine Craft Pvt. Ltd., a company engaged in fabrication of sheet metal canopies for diesel generating sets, filed a w...




