https://www.taxtmi.com/highlights?id=72951 Validity of Settlement Commission proceeding - Once there is a clear finding recorded that there was a failure on the part of the petitioners to make proper declaration as is contemplated Section 245D of the Income Tax Act, 1961, question of the first respondent, Settlement Commission proceeding further cannot be countenanced. - HC en-us Tue, 07 Nov 2023 08:55:00 +0530 Tue, 07 Nov 2023 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72951 Validity of Settlement Commission proceeding - Once there is a clear finding recorded that there was a failure on the part of the petitioners to make proper declaration as is contemplated Section 245D of the Income Tax Act, 1961, question of the first respondent, Settlement Commission proceeding further cannot be countenanced. - HC Highlights Income Tax Tue, 07 Nov 2023 08:55:00 +0530 https://www.taxtmi.com/highlights?id=72951