March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245F : Powers and procedure of Settlement Commission

245F. (1) In addition to the powers conferred on the Settlement Commission under this Chapter, it shall have all the powers which are vested in an income-tax authority under this […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245E : Power of Settlement Commission to reopen completed proceedings

245E. If the Settlement Commission is of the opinion (the reasons for such opinion to be recorded by it in writing) that, for the proper disposal of the case pending […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245DD : Power of Settlement Commission to order provisional attachment to protect revenue

245DD. (1) Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of the revenue it […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245D : Procedure on receipt of an application under section 245C

245D. (1) On receipt of an application under section 245C, the Settlement Commission shall, within seven days from the date of receipt of the application, issue a notice to the […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245C : Application for settlement of cases

98245C. (1) An assessee may, at any stage of a case relating to him, make an application in such form and in such manner as may be prescribed, and containing […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245BD : Decision to be by majority

245BD. If the Members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245BC : Power of Chairman to transfer cases from one Bench to another

245BC. On the application of the assessee or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and after notice to them, and after hearing such of […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245BB : Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances

245BB. (1) In the event of the occurrence of any vacancy in the office of the Chairman by reason of his death, resignation or otherwise, the Vice-Chairman or, as the […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245BA : Jurisdiction and powers of Settlement Commission

245BA. (1) Subject to the other provisions of this Chapter, the jurisdiction, powers and authority of the Settlement Commission may be exercised by Benches thereof. (2) Subject to the other […]
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