Remittal by Settlement Commission now triggers Wealth-tax Officer jurisdiction after amendment expanding remit cases. Amendment inserts an additional clause into section 22K of the Wealth-tax Act to extend the provision's scope to cases remitted to the Wealth-tax Officer by the Settlement Commission under section 22HA, and adds the conjunction 'or' at the end of clause (ii) to accommodate the new clause, thereby expressly bringing remitted cases within the statutory framework of section 22K.
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.
Remittal by Settlement Commission now triggers Wealth-tax Officer jurisdiction after amendment expanding remit cases.
Amendment inserts an additional clause into section 22K of the Wealth-tax Act to extend the provision's scope to cases remitted to the Wealth-tax Officer by the Settlement Commission under section 22HA, and adds the conjunction "or" at the end of clause (ii) to accommodate the new clause, thereby expressly bringing remitted cases within the statutory framework of section 22K.
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