https://www.taxtmi.com/caselaws?id=30072 The court upheld the Settlement Commission's decision to reject the settlement application for certain assessment years due to the withdrawal of appeals, emphasizing the necessity of pending proceedings before Tax authorities for maintainability. The court also upheld the Commissioner's rejection of the petitioner's petition for condonation of delay, citing insufficient cause demonstrated for the delay. Both writ petitions challenging these decisions were dismissed without costs, affirming the respective rulings of the Settlement Commission and the Commissioner of Income Tax-II, Coimbatore. en-us Wed, 14 Mar 2007 00:00:00 +0530 Tue, 05 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30072 The court upheld the Settlement Commission's decision to reject the settlement application for certain assessment years due to the withdrawal of appeals, emphasizing the necessity of pending proceedings before Tax authorities for maintainability. The court also upheld the Commissioner's rejection of the petitioner's petition for condonation of delay, citing insufficient cause demonstrated for the delay. Both writ petitions challenging these decisions were dismissed without costs, affirming the respective rulings of the Settlement Commission and the Commissioner of Income Tax-II, Coimbatore. Case-Laws Income Tax Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30072