Revival of proceedings where Settlement Commission order is void for fraud or misrepresentation, assessment proceedings restored. Where a Settlement Commission order is found to have been obtained by fraud or misrepresentation it becomes void, and proceedings before the Assessing Officer in respect of the settled matters are revived from the stage when the application was admitted by the Settlement Commission; the Assessing Officer may thereafter complete those proceedings within a limited statutory period measured from the end of the financial year in which the order becomes void.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revival of proceedings where Settlement Commission order is void for fraud or misrepresentation, assessment proceedings restored.
Where a Settlement Commission order is found to have been obtained by fraud or misrepresentation it becomes void, and proceedings before the Assessing Officer in respect of the settled matters are revived from the stage when the application was admitted by the Settlement Commission; the Assessing Officer may thereafter complete those proceedings within a limited statutory period measured from the end of the financial year in which the order becomes void.
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