Supreme Court · 2023 INSC 453 · Decided 28 April 2023
Jagdish Transport Corporation & Ors v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 453 · [2023] 5 S.C.R. 321
- Case number
- CIVIL APPEAL No. 2352/2019
- Decided
- 28 April 2023
- Bench
- M.R. SHAH, C.T. RAVIKUMAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 245, 245C(1), 245HA, 245D, 245(D)(4), 245D(4)
Headnote
Income Tax Act, 1961 - ss.245, 245C(1), 245HA, 245D - Application u/s.245C(1) was filed by the appellants before the Settlement Commission - Order dtd. 31.03.2008 passed by the Settlement Commission - High Court while dismissing the writ petition, filed by the cause notice for re-assessment issued in terms of order dtd. 31.03.2008, observed that the said order was a nullity - Justification of - Held: Settlement Commission specifically observed in the order dtd. 31.03.2008 that it was not practicable to examine the records, investigate the
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