https://www.taxtmi.com/caselaws?id=274653 Immunity from penalty and prosecution under Section 245H did not arise where a complaint under Section 200 CrPC for offences under Section 276CC had already been instituted before the settlement application was received, and the assessee had not in fact sought such immunity. On waiver of interest under Section 234A, the Settlement Commission's relief was found justified because the Department had not supplied the relevant documents initially and reminders were needed. No legal error was shown in the Commission's order, so interference was unwarranted and the writ petition was dismissed. en-us Tue, 05 Sep 2017 00:00:00 +0530 Mon, 27 Aug 2018 17:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274653 Immunity from penalty and prosecution under Section 245H did not arise where a complaint under Section 200 CrPC for offences under Section 276CC had already been instituted before the settlement application was received, and the assessee had not in fact sought such immunity. On waiver of interest under Section 234A, the Settlement Commission's relief was found justified because the Department had not supplied the relevant documents initially and reminders were needed. No legal error was shown in the Commission's order, so interference was unwarranted and the writ petition was dismissed. Case-Laws Income Tax Tue, 05 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274653