https://www.taxtmi.com/caselaws?id=20865 The appeal was dismissed, affirming the Settlement Commission's findings and actions. The court upheld the decision to dispose of the proceedings under section 245HA/22HA, emphasizing the importance of cooperation and full disclosure in settlement proceedings. The court also supported the application of procedural amendments to pending cases, citing the Supreme Court decision in Anant Gopal Sheorey v. State of Bombay, AIR 1958 SC 915. en-us Fri, 03 May 1991 00:00:00 +0530 Tue, 17 Nov 2009 16:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20865 The appeal was dismissed, affirming the Settlement Commission's findings and actions. The court upheld the decision to dispose of the proceedings under section 245HA/22HA, emphasizing the importance of cooperation and full disclosure in settlement proceedings. The court also supported the application of procedural amendments to pending cases, citing the Supreme Court decision in Anant Gopal Sheorey v. State of Bombay, AIR 1958 SC 915. Case-Laws Income Tax Fri, 03 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20865