Waiver of penalties and prosecution immunity available through the Dispute Resolution Committee under the e-dispute resolution framework. The Dispute Resolution Committee may waive penalties and grant immunity from prosecution upon fulfilment of specified conditions; its proceedings are treated as judicial proceedings for certain penal provisions and income-tax authorities are deemed civil courts for limited statutory purposes. The Committee may remove difficulties in implementing its orders on its own motion or on application through designated tax officers, so long as such actions remain consistent with the statute.
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.
Waiver of penalties and prosecution immunity available through the Dispute Resolution Committee under the e-dispute resolution framework.
The Dispute Resolution Committee may waive penalties and grant immunity from prosecution upon fulfilment of specified conditions; its proceedings are treated as judicial proceedings for certain penal provisions and income-tax authorities are deemed civil courts for limited statutory purposes. The Committee may remove difficulties in implementing its orders on its own motion or on application through designated tax officers, so long as such actions remain consistent with the statute.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
