https://www.taxtmi.com/caselaws?id=175955 An order of settlement under section 245D(4) attains finality under section 245I and, read with section 245F(4), concludes the matters covered by the settlement proceedings. Where the Assessing Officer later makes a fresh assessment on the same seized material and the same period already considered by the Settlement Commission, the statutory scheme does not permit reopening or piecemeal determination of settled income in the absence of fraud or misrepresentation. The fresh additions were therefore unsustainable and were deleted. en-us Thu, 17 Mar 2011 00:00:00 +0530 Wed, 09 Dec 2015 13:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175955 An order of settlement under section 245D(4) attains finality under section 245I and, read with section 245F(4), concludes the matters covered by the settlement proceedings. Where the Assessing Officer later makes a fresh assessment on the same seized material and the same period already considered by the Settlement Commission, the statutory scheme does not permit reopening or piecemeal determination of settled income in the absence of fraud or misrepresentation. The fresh additions were therefore unsustainable and were deleted. Case-Laws Income Tax Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175955