Settlement Commission orders: Chief Commissioners and DGs must decide acceptance or contest and follow internal reporting procedures. Decision-making authority to accept or contest adverse Settlement Commission orders rests with the concerned Chief Commissioner of Income-tax or Director General (Investigation); Commissioners must report orders they find incorrect to those officers rather than to the Board, and proposals to contest by filing a Special Leave Petition must be sent to the Board with the original order after internal approval. The practice of monthly submission of orders with comments to the Board is discontinued; such copies and comments must now be sent to the concerned Chief Commissioner and Director General (Inv.).
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 orders: Chief Commissioners and DGs must decide acceptance or contest and follow internal reporting procedures.
Decision-making authority to accept or contest adverse Settlement Commission orders rests with the concerned Chief Commissioner of Income-tax or Director General (Investigation); Commissioners must report orders they find incorrect to those officers rather than to the Board, and proposals to contest by filing a Special Leave Petition must be sent to the Board with the original order after internal approval. The practice of monthly submission of orders with comments to the Board is discontinued; such copies and comments must now be sent to the concerned Chief Commissioner and Director General (Inv.).
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