Immunity from prosecution limited: settlement power under income-tax law cannot extend to prosecution under other central statutes. Settlement Commission under Section 245(H) of the Income-tax Act lacks competence to grant immunity from prosecution for offences under other Central Acts where concealment of income or tax evasion is not an offence under those Acts; pending settlement applications should be processed on the basis of that legal opinion and confined to the Commission's statutory tax-settlement powers.
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.
Immunity from prosecution limited: settlement power under income-tax law cannot extend to prosecution under other central statutes.
Settlement Commission under Section 245(H) of the Income-tax Act lacks competence to grant immunity from prosecution for offences under other Central Acts where concealment of income or tax evasion is not an offence under those Acts; pending settlement applications should be processed on the basis of that legal opinion and confined to the Commission's statutory tax-settlement powers.
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