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<h1>Supreme Court refers Income-tax Act sections to Constitution Bench for Settlement Commission proceedings</h1> The Supreme Court referred questions on the applicability of sections 234A, 234B, and 234C of the Income-tax Act in Settlement Commission proceedings to a ... Petitioners submitted that judgment of the Constitution Bench proceeds sub silentio on the point by assuming that sections 234A, 234B and 234C are applicable to proceedings of the Settlement Commission u/ch XIX-A - whether Commission can reopen its concluded proceedings by having recourse to section 154 to levy interest u/s 234A, 234B and 234C, though it was not done in the original proceedings - We think proper to leave this question also to be considered by the Constitution Bench The Supreme Court ordered that questions regarding the applicability of sections 234A, 234B, and 234C of the Income-tax Act to Settlement Commission proceedings be considered by a Constitution Bench. Another question about the Settlement Commission reopening concluded proceedings to levy interest under these sections was also left for the Constitution Bench to decide.
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