Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Order of settlement conclusive: matters stated cannot be reopened in subsequent proceedings under this Act or other law. An order of settlement under section 245D(4) is conclusive as to the matters stated therein and, except as otherwise provided in the same Chapter, no matter covered by such order shall be reopened in any proceeding under the Income tax Act or under any other law in force.
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.
Order of settlement conclusive: matters stated cannot be reopened in subsequent proceedings under this Act or other law.
An order of settlement under section 245D(4) is conclusive as to the matters stated therein and, except as otherwise provided in the same Chapter, no matter covered by such order shall be reopened in any proceeding under the Income tax Act or under any other law in force.
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