https://www.taxtmi.com/caselaws?id=403614 The court held that the Settlement Commission had exclusive jurisdiction over the case from the date of the application under Section 245C of the Income Tax Act. It was determined that the Settlement Commission could address penalties under Section 269ST, as the violation was part of the same case brought before them. The penalty order issued without jurisdiction was quashed, and the matter was referred back to the Settlement Commission for a decision. The petition was allowed, with instructions for the Income Tax Authorities to await the Settlement Commission's decision on the penalty for the Section 269ST violation. en-us Tue, 19 Jan 2021 00:00:00 +0530 Wed, 07 Apr 2021 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403614 The court held that the Settlement Commission had exclusive jurisdiction over the case from the date of the application under Section 245C of the Income Tax Act. It was determined that the Settlement Commission could address penalties under Section 269ST, as the violation was part of the same case brought before them. The penalty order issued without jurisdiction was quashed, and the matter was referred back to the Settlement Commission for a decision. The petition was allowed, with instructions for the Income Tax Authorities to await the Settlement Commission's decision on the penalty for the Section 269ST violation. Case-Laws Income Tax Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403614