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    <title>Commissioners of Income-tax should pass comprehensive orders and also obtain from the assessees comprehensive letters of agreement covering all points penalties u/s. 271(1)(a), u/s. 273 interests u/s. 139, 215 and 217.</title>
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    <description>Commissioners of Income-tax must issue settlement orders and obtain agreement letters that comprehensively record prosecutions, all penalties and interests leviable under the Act, and the time for payment and security to be furnished by the assessee, to prevent later claims that oral assurances or incomplete orders imply dropping of other proceedings.</description>
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