Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 22E allows Settlement Commission to reopen cases within 9 years for proper disposal, with applicant's consent.</h1> Section 22E of the Wealth Tax Act, 1957, grants the Settlement Commission the authority to reopen completed proceedings if deemed necessary for the proper disposal of a pending case. This reopening requires the applicant's concurrence and is treated as part of the settlement application. However, proceedings cannot be reopened if more than nine years have passed since the relevant assessment year or if the application was made on or after June 1, 2007. These provisions were amended by the Finance Act of 1987 and 2007, adjusting the time limits for reopening proceedings.
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