Order of settlement conclusive prevents reopening covered matters in any subsequent proceedings under tax or other laws. Section 22I provides that an order of settlement under sub section (4) of section 22D is conclusive as to the matters stated therein and that no matter covered by such an order shall, except as otherwise provided in the Chapter, be reopened in any proceeding under this Act or under any other law for the time being in force.
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.
Order of settlement conclusive prevents reopening covered matters in any subsequent proceedings under tax or other laws.
Section 22I provides that an order of settlement under sub section (4) of section 22D is conclusive as to the matters stated therein and that no matter covered by such an order shall, except as otherwise provided in the Chapter, be reopened in any proceeding under this Act or under any other law for the time being in force.
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