Bar on reopening tax proceedings where an application for settlement is filed after the amendment, preventing later reopening. Amendment adds a prospective proviso to section 245E prohibiting reopening of proceedings by the Settlement Commission where an application under the settlement provision corresponding to section 245C is made on or after the effective commencement date, thus creating a bar on reopening for qualifying settlement applications.
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.
Bar on reopening tax proceedings where an application for settlement is filed after the amendment, preventing later reopening.
Amendment adds a prospective proviso to section 245E prohibiting reopening of proceedings by the Settlement Commission where an application under the settlement provision corresponding to section 245C is made on or after the effective commencement date, thus creating a bar on reopening for qualifying settlement applications.
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