https://www.taxtmi.com/caselaws?id=25573 Once a settlement application under section 245C is allowed to proceed under section 245D, the pending subject-matter falls within the exclusive jurisdiction of the Settlement Commission under section 245F until an order under section 245D(4) is passed. The text states that this exclusive jurisdiction covers the alleged false return and false verification issues, so the Commissioner cannot authorise or initiate prosecution under section 279 on the same matters while settlement proceedings remain pending. The complaint and criminal proceedings were therefore held not maintainable during the settlement process and were quashed. en-us Tue, 12 May 1987 00:00:00 +0530 Fri, 29 Jan 2010 15:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25573 Once a settlement application under section 245C is allowed to proceed under section 245D, the pending subject-matter falls within the exclusive jurisdiction of the Settlement Commission under section 245F until an order under section 245D(4) is passed. The text states that this exclusive jurisdiction covers the alleged false return and false verification issues, so the Commissioner cannot authorise or initiate prosecution under section 279 on the same matters while settlement proceedings remain pending. The complaint and criminal proceedings were therefore held not maintainable during the settlement process and were quashed. Case-Laws Income Tax Tue, 12 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25573