Search Results for "Settlement"

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Search Results for "Settlement"

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High Court

Bombay High Court Dismisses Revenue's Challenge to Settlement Commission Order Allowing Settlement Application Despite Non-Disclosure of Additional Income. Settlement Commission's Order under Section 245D(2C) of Income Tax Act, 1961, Declaring Application Valid, Upheld as Department Failed to Provide Evidence of Non-Disclosure.

28 Feb 2019

The Income Tax Department filed writ petitions challenging an order dated 31.5.2016 passed by the Income Tax Settlement Commission, insofar as it rela...

High Court

Bombay High Court Quashes Settlement Commission Order in Customs Duty Case — Jurisdictional Condition Under Section 127B Not Fulfilled. Settlement Commission lacked jurisdiction to entertain application under Section 127B of the Customs Act, 1962 as no show cause notice was issued and no proceedings were pending.

29 Jun 2011

The Union of India filed a writ petition challenging the validity of an order passed by the Settlement Commission on 21 December 2010, which had acted...

High Court

Bombay High Court Allows Writ Petition Challenging Settlement Commission's Order on Maintainability of Settlement Application Under Section 32E of Central Excise Act, 1944 — Holds That Order of Adjudication Is Made on Date of Dispatch, Not Date of Signing

15 Mar 2013

The petitioner, M/s. Vishnu Steels, a manufacturer of excisable goods, challenged an order of the Settlement Commission dismissing its application und...

High Court

Bombay High Court Allows Petition Challenging Settlement Commission Order Rejecting Settlement Application Under Section 245D(1) of Income Tax Act, 1961. The Court held that the Settlement Commission must consider the nature and circumstances of the case and cannot reject an application solely on grounds of complexity and full disclosure at the admission stage.

14 Feb 2007

The petitioner, Centurion Bank of Punjab Ltd (formerly Centurion Bank Ltd), a company engaged in banking and related financial activities including le...

High Court

High Court of Karnataka Dismisses Revenue's Challenge to Settlement Commission Order in Income Tax Search Case — No Speaking Order Required at Preliminary Stage Under Section 245D(1). The court held that the Settlement Commission's order to proceed with an application under Section 245D(1) of the Income Tax Act, 1961, need not be a speaking order and that the Commission has discretion to allow the application even if the assessee has not made full disclosure or paid full tax at that stage.

18 Jan 2016

The case involves a challenge by the Commissioner of Income Tax, Karnataka (Central), against an order dated 3.4.2014 passed by the Income Tax Settlem...

High Court

Bombay High Court Dismisses Revenue's Writ Petition Challenging Settlement Commission's Order Allowing Settlement Application. Settlement Commission's Finding of Full and True Disclosure of Income by Assessee in Case of Alleged Bogus Purchases Upheld Under Section 245D of Income Tax Act, 1961.

8 May 2015

The Commissioner of Income Tax, Mumbai, filed a writ petition under Article 226 of the Constitution of India challenging two orders passed by the Inco...

High Court

Bombay High Court Dismisses Writ Petition Challenging Settlement Commission Order Under Section 245D(4) of Income Tax Act — No Jurisdictional Error Found in Rejecting Settlement Application for Non-Disclosure of Full Income.

22 Feb 2012

The petitioner, Major Metals Ltd., filed a writ petition under Article 226 of the Constitution challenging an order dated 30 December 2010 passed by t...

High Court

Bombay High Court Dismisses Union of India's Challenge to Settlement Commission Order in Customs Duty Case. Settlement Commission's order upheld as valid exercise of power under Section 127H of Customs Act, 1962 granting immunity from interest.

13 Oct 2010

The Union of India, through the Commissioner of Customs, filed a writ petition under Article 226 of the Constitution of India challenging an order dat...

High Court

Bombay High Court Dismisses Union of India's Challenge to Settlement Commission Order Classifying Motor-home Under CTH 87.02. Settlement Commission Has Jurisdiction to Interpret Tariff Classification Under Customs Act, 1962.

8 Jul 2022

The Union of India filed a writ petition challenging an order dated 28.07.2008 passed by the Customs and Central Excise Settlement Commission, Additio...

High Court

Gujarat High Court Disposes of Petition Challenging Labour Court Award in Light of Settlement Between Employer and Workman. Parties Agree to Settle Dispute Under Section 2(p) of Industrial Disputes Act, 1947, Resulting in Withdrawal of Challenge and Modification of Award.

24 Feb 2026

The petitioner, Jewel Consumer Care Private Limited, challenged an award dated 31.1.2025 passed by the Labour Court, Vadodara in Reference (LCV) No.10...

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