Bombay High Court Dismisses Revenue's Challenge to Settlement Commission's Jurisdiction in Income Tax Case — Settlement Application Valid Despite Expiry of Section 143(2) Notice Period. The term 'pending assessment' includes cases where return is filed and time for completion of assessment has not expired, even if no notice under Section 143(2) was issued.
30 Aug 2013The Commissioner of Income Tax filed a writ petition under Article 226 of the Constitution challenging an order dated 31 December 2012 passed by the I...




