https://www.taxtmi.com/caselaws?id=40381 The Supreme Court set aside the High Court's judgment because the second Commissioner's report dated 20 October 1997 had not been considered. The matter concerned settlement proceedings under Chapter XIX-A of the Income-tax Act, including the maintainability of the Revenue's writ petitions and whether the settlement application satisfied the requirement of true and complete disclosure. Without expressing any view on the merits, the Court remitted the case to the High Court for fresh decision on all contentions, leaving all issues open. en-us Tue, 11 Jul 2006 00:00:00 +0530 Wed, 11 Jun 2014 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40381 The Supreme Court set aside the High Court's judgment because the second Commissioner's report dated 20 October 1997 had not been considered. The matter concerned settlement proceedings under Chapter XIX-A of the Income-tax Act, including the maintainability of the Revenue's writ petitions and whether the settlement application satisfied the requirement of true and complete disclosure. Without expressing any view on the merits, the Court remitted the case to the High Court for fresh decision on all contentions, leaving all issues open. Case-Laws Income Tax Tue, 11 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40381