Power to return cases when assessee fails to cooperate: Settlement Commission can send case back to Wealth-tax Officer. Section 22HA enables the Settlement Commission to send a case back to the Wealth-tax Officer if the applicant under section 22C has not co-operated; the Wealth-tax Officer shall then dispose of the case as if no application had been made. The Wealth-tax Officer may use materials, information, inquiries and evidence produced or recorded before the Commission as if produced or recorded before him, and the period from the date of application to the date of receipt of the Commission's order is excluded for specified time-limit and interest computations.
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.
Power to return cases when assessee fails to cooperate: Settlement Commission can send case back to Wealth-tax Officer.
Section 22HA enables the Settlement Commission to send a case back to the Wealth-tax Officer if the applicant under section 22C has not co-operated; the Wealth-tax Officer shall then dispose of the case as if no application had been made. The Wealth-tax Officer may use materials, information, inquiries and evidence produced or recorded before the Commission as if produced or recorded before him, and the period from the date of application to the date of receipt of the Commission's order is excluded for specified time-limit and interest computations.
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 
