https://www.taxtmi.com/caselaws?id=9510 The writ court declined to adjudicate the maintainability of an assessee's settlement application under Chapter XIX-A of the Income-tax Act at the interim stage, because the matter was still pending before the Settlement Commission. It held that the Commissioner was free to raise all objections before the Commission when the application was finally considered, and that any preliminary finding in the impugned order would not bind the Commission or prevent a fresh merits examination. The court treated Chapter XIX-A as a settlement mechanism intended to facilitate resolution and avoid prolonging disputes, and left all substantive contentions open for decision by the Settlement Commission. en-us Thu, 18 Aug 2005 00:00:00 +0530 Tue, 23 Jun 2009 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9510 The writ court declined to adjudicate the maintainability of an assessee's settlement application under Chapter XIX-A of the Income-tax Act at the interim stage, because the matter was still pending before the Settlement Commission. It held that the Commissioner was free to raise all objections before the Commission when the application was finally considered, and that any preliminary finding in the impugned order would not bind the Commission or prevent a fresh merits examination. The court treated Chapter XIX-A as a settlement mechanism intended to facilitate resolution and avoid prolonging disputes, and left all substantive contentions open for decision by the Settlement Commission. Case-Laws Income Tax Thu, 18 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9510