https://www.taxtmi.com/caselaws?id=259952 The Court upheld the Settlement Commission's jurisdiction under section 245C of the Income Tax Act, determining that the assessment proceedings were pending when the application was filed. It agreed with the Commission's view that the disclosure of additional income seemed prima facie full and true. The Court dismissed the petitioner's contentions on the service of the assessment order and the adequacy of the Commission's findings, ultimately rejecting the writ petition and discharging the rule. en-us Fri, 08 May 2015 00:00:00 +0530 Sat, 07 Nov 2015 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259952 The Court upheld the Settlement Commission's jurisdiction under section 245C of the Income Tax Act, determining that the assessment proceedings were pending when the application was filed. It agreed with the Commission's view that the disclosure of additional income seemed prima facie full and true. The Court dismissed the petitioner's contentions on the service of the assessment order and the adequacy of the Commission's findings, ultimately rejecting the writ petition and discharging the rule. Case-Laws Income Tax Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259952