https://www.taxtmi.com/caselaws?id=62836 Once an application under the settlement provisions is admitted to be proceeded with, exclusive jurisdiction shifts to the Settlement Commission and the income-tax authorities lose power over the case until the Commission passes its final order. In that situation, the Commissioner (Appeals) cannot set aside the assessment orders or direct fresh assessments to give effect to the settlement process, because no appellate power remains to deal with those assessments. The settlement mechanism itself is intended to resolve the matter within the Commission, including any consequences of fraud or misrepresentation, without reviving ordinary appellate jurisdiction in the income-tax hierarchy. en-us Thu, 21 Dec 1989 00:00:00 +0530 Sat, 22 Jan 2011 11:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62836 Once an application under the settlement provisions is admitted to be proceeded with, exclusive jurisdiction shifts to the Settlement Commission and the income-tax authorities lose power over the case until the Commission passes its final order. In that situation, the Commissioner (Appeals) cannot set aside the assessment orders or direct fresh assessments to give effect to the settlement process, because no appellate power remains to deal with those assessments. The settlement mechanism itself is intended to resolve the matter within the Commission, including any consequences of fraud or misrepresentation, without reviving ordinary appellate jurisdiction in the income-tax hierarchy. Case-Laws Income Tax Thu, 21 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62836