Settlement Commission jurisdiction shifts from concurrent to exclusive in admitted tax cases, preserving self-assessment obligations. Settlement Commission has the powers of an income-tax authority and, after an application under section 273, initially shares concurrent jurisdiction with the Assessing Officer until the Commissioner's report or its time limit lapses, and thereafter holds exclusive jurisdiction until a settlement order is passed; this jurisdictional regime and the Commission's powers to regulate its own procedure operate subject to express directions and do not, absent such directions, affect the applicant's self-assessment obligations or provisions of the Code unrelated to matters before the Commission.
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.
Settlement Commission jurisdiction shifts from concurrent to exclusive in admitted tax cases, preserving self-assessment obligations.
Settlement Commission has the powers of an income-tax authority and, after an application under section 273, initially shares concurrent jurisdiction with the Assessing Officer until the Commissioner's report or its time limit lapses, and thereafter holds exclusive jurisdiction until a settlement order is passed; this jurisdictional regime and the Commission's powers to regulate its own procedure operate subject to express directions and do not, absent such directions, affect the applicant's self-assessment obligations or provisions of the Code unrelated to matters before the Commission.
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