https://www.taxtmi.com/caselaws?id=261960 Where a jurisdictional objection to a settlement application is factually disputed, the Settlement Commission must undertake an enquiry before rejecting the application, especially when material suggests the refund position may have been misread and the additional-tax condition remains contested. The Bombay HC held that rejection without proper application of mind was not justified and set it aside. Section 245K did not bar restoration of the same settlement application after the invalid rejection was quashed, because revival of the original proceeding is not a fresh application. The matter was restored for fresh disposal in accordance with law, with all contentions kept open. en-us Thu, 09 Jul 2015 00:00:00 +0530 Sat, 07 Nov 2015 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261960 Where a jurisdictional objection to a settlement application is factually disputed, the Settlement Commission must undertake an enquiry before rejecting the application, especially when material suggests the refund position may have been misread and the additional-tax condition remains contested. The Bombay HC held that rejection without proper application of mind was not justified and set it aside. Section 245K did not bar restoration of the same settlement application after the invalid rejection was quashed, because revival of the original proceeding is not a fresh application. The matter was restored for fresh disposal in accordance with law, with all contentions kept open. Case-Laws Income Tax Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261960