https://www.taxtmi.com/caselaws?id=196184 The Tribunal allowed the assessee's appeal, setting aside the lower authorities' orders invoking sections 147/148 against the assessee for the assessment year 1995-96. The decision emphasized the exclusive jurisdiction of the Settlement Commission until an order was passed under section 245F(4) of the Income-tax Act. The Tribunal ruled that the authorities erred in not following the proper procedures and jurisdictional provisions, emphasizing the significance of adhering to the statutory framework in tax assessments. en-us Fri, 08 Dec 2006 00:00:00 +0530 Tue, 21 Nov 2017 12:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196184 The Tribunal allowed the assessee's appeal, setting aside the lower authorities' orders invoking sections 147/148 against the assessee for the assessment year 1995-96. The decision emphasized the exclusive jurisdiction of the Settlement Commission until an order was passed under section 245F(4) of the Income-tax Act. The Tribunal ruled that the authorities erred in not following the proper procedures and jurisdictional provisions, emphasizing the significance of adhering to the statutory framework in tax assessments. Case-Laws Income Tax Fri, 08 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196184