Standard Operating Procedure for settlement commission proceedings directs dissemination and compliance by income tax authorities. Standard Operating Procedure for proceedings under s. 245D(2C) directs all Benches of the Income Tax Settlement Commission to follow prescribed procedural steps; the Board transmits the SOP to Principal Chief Commissioners, Directors General (Investigation) and Chief Commissioners (Central) and directs that it be brought to the notice of all income tax authorities within their administrative regions for compliance.
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.
Standard Operating Procedure for settlement commission proceedings directs dissemination and compliance by income tax authorities.
Standard Operating Procedure for proceedings under s. 245D(2C) directs all Benches of the Income Tax Settlement Commission to follow prescribed procedural steps; the Board transmits the SOP to Principal Chief Commissioners, Directors General (Investigation) and Chief Commissioners (Central) and directs that it be brought to the notice of all income tax authorities within their administrative regions for compliance.
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