https://www.taxtmi.com/caselaws?id=360985 The High Court held that a settlement application filed before the service of assessment orders is maintainable as the case is considered pending until service. It criticized the Settlement Commission for not conclusively determining the date of assessment orders and failing to follow the legal interpretation that an assessment is no longer pending once passed. The court set aside the Commission's order, directing a reconsideration to determine the assessment order date and adhere to legal precedents, allowing both parties to submit additional documents before issuing a new decision. en-us Mon, 16 Apr 2018 00:00:00 +0530 Tue, 13 Nov 2018 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360985 The High Court held that a settlement application filed before the service of assessment orders is maintainable as the case is considered pending until service. It criticized the Settlement Commission for not conclusively determining the date of assessment orders and failing to follow the legal interpretation that an assessment is no longer pending once passed. The court set aside the Commission's order, directing a reconsideration to determine the assessment order date and adhere to legal precedents, allowing both parties to submit additional documents before issuing a new decision. Case-Laws Income Tax Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360985