https://www.taxtmi.com/article/detailed?id=6889 The Settlement Commission may exercise only those income tax authority powers that have a direct nexus with settlement proceedings; a special audit, being an investigatory device embedded in the assessment process to enable making an assessment where accounts are complex, is part of assessment machinery and not inherently connected to settlement proceedings, and therefore does not fall within the Commission's settlement jurisdiction. en-us Thu, 07 Jul 2016 08:49:50 +0530 Thu, 07 Jul 2016 08:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6889 The Settlement Commission may exercise only those income tax authority powers that have a direct nexus with settlement proceedings; a special audit, being an investigatory device embedded in the assessment process to enable making an assessment where accounts are complex, is part of assessment machinery and not inherently connected to settlement proceedings, and therefore does not fall within the Commission's settlement jurisdiction. Articles Income Tax Thu, 07 Jul 2016 08:49:50 +0530 https://www.taxtmi.com/article/detailed?id=6889