Settlement Commission discretion permits applications despite non filing of returns after recorded reasons; references updated in statute Amendment alters section 32E by substituting the cross reference to section 11AA in the first proviso, replacing the second proviso to permit the ... Summary
Settlement Commission discretion permits applications despite non filing of returns after recorded reasons; references updated in statute
Amendment alters section 32E by substituting the cross reference to section 11AA in the first proviso, replacing the second proviso to permit the Settlement Commission, if satisfied that circumstances justify non filing of the returns referred to in the first proviso, to allow the applicant to make an application after recording reasons, and omits sub section (2).
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