https://www.taxtmi.com/caselaws?id=469168 Under the Income-tax Act, assessment orders passed while settlement applications were pending were not rendered void where valid applications had not yet vested exclusive jurisdiction in the Settlement Commission or Interim Board and interim orders merely allowed the assessments to proceed subject to further orders. The Court also held that communication of the assessment orders had already occurred, and a direction to keep the demand in sealed cover was only a protective interim measure that did not invalidate the orders or require fresh service within one year. The challenge to jurisdiction, limitation, and communication therefore failed, leaving the assessment and recovery actions undisturbed. en-us Sun, 01 Jun 2025 00:00:00 +0530 Fri, 05 Jun 2026 19:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469168 Under the Income-tax Act, assessment orders passed while settlement applications were pending were not rendered void where valid applications had not yet vested exclusive jurisdiction in the Settlement Commission or Interim Board and interim orders merely allowed the assessments to proceed subject to further orders. The Court also held that communication of the assessment orders had already occurred, and a direction to keep the demand in sealed cover was only a protective interim measure that did not invalidate the orders or require fresh service within one year. The challenge to jurisdiction, limitation, and communication therefore failed, leaving the assessment and recovery actions undisturbed. Case-Laws Income Tax Sun, 01 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469168