Supreme Court · 2010 INSC 535 · Decided 20 August 2010
Ajmera Housing Corporation & ANR. ETC. ETC. v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 2010 INSC 535 · [2010] 10 S.C.R. 183
- Case number
- CIVIL APPEAL No. 6827/2010
- Decided
- 20 August 2010
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 245C, 245C(1)
Headnote
Income Tax Act, 1961 - s 245C- Settlement of cases - Pre-requisites for - Held: Section 245C mandates disclosure B of 'full and true' particulars of undisclosed income and 'the C manner' in which such income had been derived - Amount of income tax payable on such undisclosed income is to in the application - Income Tax Settlement Commission has the jurisdiction to pass any order on the matter covered by the application only when it records D its satisfaction on the said aspect - There is no stipulation for ·revision of application filed uls. 245C(1) and thus,
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