Settlement Commission jurisdiction defined: 'case' exclusions and deemed commencement dates for prosecution and reassessment proceedings. Definitions for Settlement Commission proceedings: Bench, Chairperson, Vice Chairperson, Member, and Settlement Commission are defined. Case means assessment or reassessment proceedings pending before the Assessing Officer at the time of a settlement application, excluding proceedings for fresh assessment under an order setting aside or cancelling an assessment and proceedings where prosecution has been initiated. Prosecution is deemed initiated on issuance of a show cause notice for institution of prosecution; fresh assessment under a setting aside order is deemed to commence on the date that order is passed.
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 defined: 'case' exclusions and deemed commencement dates for prosecution and reassessment proceedings.
Definitions for Settlement Commission proceedings: Bench, Chairperson, Vice Chairperson, Member, and Settlement Commission are defined. Case means assessment or reassessment proceedings pending before the Assessing Officer at the time of a settlement application, excluding proceedings for fresh assessment under an order setting aside or cancelling an assessment and proceedings where prosecution has been initiated. Prosecution is deemed initiated on issuance of a show cause notice for institution of prosecution; fresh assessment under a setting aside order is deemed to commence on the date that order is passed.
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