https://www.taxtmi.com/caselaws?id=208600 The Division Bench remanded the matter back to the Settlement Commission for a fresh decision in accordance with the law, emphasizing the importance of providing both parties with a fair hearing. The Commission's ex-parte order was deemed null and void due to a violation of statutory provisions, particularly Section 245D(4) of the Income Tax Act. The judgment underscored the Settlement Commission's duty to act within the legal framework, ensuring compliance with mandatory procedures to uphold the integrity of the tax assessment process. The case highlights the necessity of procedural fairness and strict adherence to legal requirements in Settlement Commission proceedings. en-us Wed, 09 Nov 2011 00:00:00 +0530 Thu, 29 Sep 2016 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208600 The Division Bench remanded the matter back to the Settlement Commission for a fresh decision in accordance with the law, emphasizing the importance of providing both parties with a fair hearing. The Commission's ex-parte order was deemed null and void due to a violation of statutory provisions, particularly Section 245D(4) of the Income Tax Act. The judgment underscored the Settlement Commission's duty to act within the legal framework, ensuring compliance with mandatory procedures to uphold the integrity of the tax assessment process. The case highlights the necessity of procedural fairness and strict adherence to legal requirements in Settlement Commission proceedings. Case-Laws Income Tax Wed, 09 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208600