Settlement application relief allows eligible taxpayers to file late applications and have them treated as pending for processing. Administrative relief permits certain settlement applications filed after the statutory cut-off to be admitted by the Commissioner who was Secretary to the Settlement Commission and treated as pending applications before the Interim Board, provided the assessee was eligible on the cut-off date and relevant assessment proceedings are pending.
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 application relief allows eligible taxpayers to file late applications and have them treated as pending for processing.
Administrative relief permits certain settlement applications filed after the statutory cut-off to be admitted by the Commissioner who was Secretary to the Settlement Commission and treated as pending applications before the Interim Board, provided the assessee was eligible on the cut-off date and relevant assessment proceedings are pending.
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