Exclusion of Settlement Commission matters: definitions of appellant, disputed tax and tax arrear excluded from scheme applicability. The amendments, effective from 17th March 2020, insert explanations in section 2(1) clarifying that the expression appellant excludes persons with writs, special leave petitions or other proceedings arising from orders of the Settlement Commission under Chapter XIX-A, and that the expressions disputed tax and tax arrear exclude any sum payable by way of tax, penalty or interest pursuant to an order of the Settlement Commission under Chapter XIX-A.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of Settlement Commission matters: definitions of appellant, disputed tax and tax arrear excluded from scheme applicability.
The amendments, effective from 17th March 2020, insert explanations in section 2(1) clarifying that the expression appellant excludes persons with writs, special leave petitions or other proceedings arising from orders of the Settlement Commission under Chapter XIX-A, and that the expressions disputed tax and tax arrear exclude any sum payable by way of tax, penalty or interest pursuant to an order of the Settlement Commission under Chapter XIX-A.
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