Bombay High Court Dismisses Revenue's Challenge to Settlement Commission Order Allowing Further Proceedings Without Prior Enquiry Under Section 245D(3) of Income Tax Act, 1961. The Court held that the Settlement Commission has discretion to decide whether a further enquiry is necessary and that the order under Section 245D(2C) is a preliminary satisfaction order not requiring a report under Section 245D(3).
21 Oct 2013The Commissioner of Income Tax (Central), Pune filed a writ petition challenging an order dated 29 August 2013 passed by the Income Tax Settlement Com...




