https://www.taxtmi.com/caselaws?id=332035 The court quashed the Income Tax Settlement Commission's order dismissing the petitioner's settlement application, reinstating the application for Assessment Years 1989-99 to 2014-15. It held that an assessment is pending until served on the assessee, rejecting the Commission's rejection based on the issuance date. The court found the Commission bound by its website representation and emphasized that CBDT Circulars do not override judicial decisions. The petitioner's rights were upheld, and the matter was remanded to the Commission for further proceedings under Section 245D(1) of the Income Tax Act. en-us Wed, 03 Aug 2016 00:00:00 +0530 Mon, 06 Feb 2017 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332035 The court quashed the Income Tax Settlement Commission's order dismissing the petitioner's settlement application, reinstating the application for Assessment Years 1989-99 to 2014-15. It held that an assessment is pending until served on the assessee, rejecting the Commission's rejection based on the issuance date. The court found the Commission bound by its website representation and emphasized that CBDT Circulars do not override judicial decisions. The petitioner's rights were upheld, and the matter was remanded to the Commission for further proceedings under Section 245D(1) of the Income Tax Act. Case-Laws Income Tax Wed, 03 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332035