https://www.taxtmi.com/caselaws?id=13531 The settlement scheme under Chapter XIX-A confers exclusive jurisdiction on the Settlement Commission only in respect of matters before it until an order under section 245D(4) is passed, but that exclusivity does not defeat the specific recovery mechanism in section 245D(2D). Where additional tax fixed under sections 245D(2A) and 245D(2B) is not paid within the allowed time or extended time, the Assessing Officer may recover the unpaid amount with interest in accordance with Chapter XVII. On that construction, section 245F does not bar recovery after default, and the contrary view quashing recovery steps could not stand. en-us Thu, 14 Jun 2007 00:00:00 +0530 Fri, 29 May 2009 13:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13531 The settlement scheme under Chapter XIX-A confers exclusive jurisdiction on the Settlement Commission only in respect of matters before it until an order under section 245D(4) is passed, but that exclusivity does not defeat the specific recovery mechanism in section 245D(2D). Where additional tax fixed under sections 245D(2A) and 245D(2B) is not paid within the allowed time or extended time, the Assessing Officer may recover the unpaid amount with interest in accordance with Chapter XVII. On that construction, section 245F does not bar recovery after default, and the contrary view quashing recovery steps could not stand. Case-Laws Income Tax Thu, 14 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13531