Settlement Commission abatement: appellate authority may consider Commission materials and alter the assessment accordingly. A new clause enables the appellate authority in appeals against an assessment to consider all material and information produced before the Settlement Commission, the results of inquiries held or evidence recorded by it, and other material placed on record where the proceeding before the Settlement Commission abates; based on those materials the appellate authority may confirm, reduce, enhance or annul the assessment.
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.
Settlement Commission abatement: appellate authority may consider Commission materials and alter the assessment accordingly.
A new clause enables the appellate authority in appeals against an assessment to consider all material and information produced before the Settlement Commission, the results of inquiries held or evidence recorded by it, and other material placed on record where the proceeding before the Settlement Commission abates; based on those materials the appellate authority may confirm, reduce, enhance or annul the assessment.
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