https://www.taxtmi.com/caselaws?id=300562 The Court held that the absence of pending settlement petitions before the Settlement Commission by the parties restricted the Commissioner of Income Tax (Appeals) from reconsidering taxation issues. The judgment emphasized the importance of adhering to legal procedures and the influence of settlement commission orders on tax assessments. The Court ruled that without applications before the Settlement Commission, the CIT(A) lacked jurisdiction to decide appeals afresh based on the settlement commission's order, leading to limitations in addressing the taxation disputes raised by the appellant. en-us Mon, 22 Dec 2014 00:00:00 +0530 Sat, 12 Feb 2022 09:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300562 The Court held that the absence of pending settlement petitions before the Settlement Commission by the parties restricted the Commissioner of Income Tax (Appeals) from reconsidering taxation issues. The judgment emphasized the importance of adhering to legal procedures and the influence of settlement commission orders on tax assessments. The Court ruled that without applications before the Settlement Commission, the CIT(A) lacked jurisdiction to decide appeals afresh based on the settlement commission's order, leading to limitations in addressing the taxation disputes raised by the appellant. Case-Laws Income Tax Mon, 22 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300562