https://www.taxtmi.com/caselaws?id=341800 A settlement application covering multiple assessment years is to be treated as a single application, and the disclosure requirement cannot be split year-wise to insist on separate additional income for each year as a condition for entertaining it. The Court treated the contrary year-wise rejection as prima facie incorrect and, pending final hearing, granted interim protection against assessment proceedings for the earlier years. That protection was made conditional on deposit of the amount directed in respect of the later assessment year within the stipulated time. en-us Fri, 10 Mar 2017 00:00:00 +0530 Tue, 18 Apr 2017 09:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341800 A settlement application covering multiple assessment years is to be treated as a single application, and the disclosure requirement cannot be split year-wise to insist on separate additional income for each year as a condition for entertaining it. The Court treated the contrary year-wise rejection as prima facie incorrect and, pending final hearing, granted interim protection against assessment proceedings for the earlier years. That protection was made conditional on deposit of the amount directed in respect of the later assessment year within the stipulated time. Case-Laws Income Tax Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341800