https://www.taxtmi.com/highlights?id=13545 Since the purported objective of the amendments introduced in Chapter XIX-A by the 2007 Act is to streamline the proceedings before the Settlement Commission and to ensure expeditious disposal of pending cases, the amendments cannot be construed so as to punish an applicant for the inability or failure of the Settlement Commission to dispose of its application within the period specified in section 245D (4A), where such delay in disposal is not attributable to the applicant. - HC en-us Tue, 23 Jul 2013 10:43:13 +0530 Tue, 23 Jul 2013 10:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13545 Since the purported objective of the amendments introduced in Chapter XIX-A by the 2007 Act is to streamline the proceedings before the Settlement Commission and to ensure expeditious disposal of pending cases, the amendments cannot be construed so as to punish an applicant for the inability or failure of the Settlement Commission to dispose of its application within the period specified in section 245D (4A), where such delay in disposal is not attributable to the applicant. - HC Highlights Income Tax Tue, 23 Jul 2013 10:43:13 +0530 https://www.taxtmi.com/highlights?id=13545