https://www.taxtmi.com/caselaws?id=438074 DELHI HC held the petitioner's application under section 245C(1) was not maintainable for Assessment Years 2012-13, 2013-14 and 2014-15. The court found that, per Explanation (i) to Clause (b) of section 245A, proceedings for assessment, reassessment or recomputation under section 147 had not commenced for those years; accordingly no case existed to qualify for settlement under section 245C, and the Commission's decision rejecting maintainability was upheld. en-us Thu, 18 May 2023 00:00:00 +0530 Tue, 18 Nov 2025 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438074 DELHI HC held the petitioner's application under section 245C(1) was not maintainable for Assessment Years 2012-13, 2013-14 and 2014-15. The court found that, per Explanation (i) to Clause (b) of section 245A, proceedings for assessment, reassessment or recomputation under section 147 had not commenced for those years; accordingly no case existed to qualify for settlement under section 245C, and the Commission's decision rejecting maintainability was upheld. Case-Laws Income Tax Thu, 18 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438074