https://www.taxtmi.com/caselaws?id=11693 The court upheld the Settlement Commission's decision to refuse to entertain the case due to the failure to deduct tax at source, as it did not fall within the purview of section 245C(1) of the Income-tax Act, 1961. The petitioner's argument that jurisdiction lay with section 245B rather than section 245C was rejected. The Supreme Court emphasized that the Commission cannot consider settlement for income already disclosed before the Assessing Officer if section 245C conditions are not met. The judgment highlighted the necessity of complying with section 245C(1) conditions for the Commission to consider an application. en-us Wed, 11 Jun 2003 00:00:00 +0530 Sat, 06 Feb 2010 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11693 The court upheld the Settlement Commission's decision to refuse to entertain the case due to the failure to deduct tax at source, as it did not fall within the purview of section 245C(1) of the Income-tax Act, 1961. The petitioner's argument that jurisdiction lay with section 245B rather than section 245C was rejected. The Supreme Court emphasized that the Commission cannot consider settlement for income already disclosed before the Assessing Officer if section 245C conditions are not met. The judgment highlighted the necessity of complying with section 245C(1) conditions for the Commission to consider an application. Case-Laws Income Tax Wed, 11 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11693