https://www.taxtmi.com/caselaws?id=152040 The Settlement Commission has jurisdiction to entertain applications in cases covered by Chapter XIV-B, despite the non obstante clause in section 158BA(1). The calculation of additional income-tax in cases initiated under section 158BC involves determining additional tax for each previous year in the block period. The time limit under section 158BE does not apply to Settlement Commission proceedings. Settlement applications admitted under section 245D(1) must continue until an order is passed, with the Assessing Officer having jurisdiction to complete proceedings under Chapter XIV-B. Additional income disclosed in an application before a search, if admitted under section 245D(1), is not considered undisclosed income under section 158B(b) and 158BA. en-us Mon, 23 Jun 1997 00:00:00 +0530 Sat, 22 Jun 2013 12:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152040 The Settlement Commission has jurisdiction to entertain applications in cases covered by Chapter XIV-B, despite the non obstante clause in section 158BA(1). The calculation of additional income-tax in cases initiated under section 158BC involves determining additional tax for each previous year in the block period. The time limit under section 158BE does not apply to Settlement Commission proceedings. Settlement applications admitted under section 245D(1) must continue until an order is passed, with the Assessing Officer having jurisdiction to complete proceedings under Chapter XIV-B. Additional income disclosed in an application before a search, if admitted under section 245D(1), is not considered undisclosed income under section 158B(b) and 158BA. Case-Laws Income Tax Mon, 23 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152040