Settlement application entitlement expanded: amendment allows assessees to apply to the Settlement Commission except in specified exclusions. The amendment modifies section 127L by removing a temporal limitation from subsection (1), inserting cross-references to the earlier form of the related provision in section 127C into both clause (i) and clause (ii), and omitting subsection (2). The deletion of subsection (2) establishes that the assessee shall be entitled to apply for settlement before the Settlement Commission except where the statute expressly excludes such application.
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Provisions expressly mentioned in the judgment/order text.
Settlement application entitlement expanded: amendment allows assessees to apply to the Settlement Commission except in specified exclusions.
The amendment modifies section 127L by removing a temporal limitation from subsection (1), inserting cross-references to the earlier form of the related provision in section 127C into both clause (i) and clause (ii), and omitting subsection (2). The deletion of subsection (2) establishes that the assessee shall be entitled to apply for settlement before the Settlement Commission except where the statute expressly excludes such application.
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