https://www.taxtmi.com/caselaws?id=461729 Bombay HC set aside orders passed by Settlement Commission Secretary on petitioner's rectification application under Section 245D(6B). Court held that rectification applications cannot be disposed of by Commission Secretary who had no role in passing original orders. Only Commission members with requisite expertise and integrity can decide such applications. Orders were also set aside for being passed without hearing petitioner and without recording reasons for rejection. Communication by Secretary dismissing rectification application was declared void for lack of jurisdiction. en-us Wed, 20 Jan 2016 00:00:00 +0530 Thu, 24 Apr 2025 09:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461729 Bombay HC set aside orders passed by Settlement Commission Secretary on petitioner's rectification application under Section 245D(6B). Court held that rectification applications cannot be disposed of by Commission Secretary who had no role in passing original orders. Only Commission members with requisite expertise and integrity can decide such applications. Orders were also set aside for being passed without hearing petitioner and without recording reasons for rejection. Communication by Secretary dismissing rectification application was declared void for lack of jurisdiction. Case-Laws Income Tax Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461729