[aaykarbhavan] Application for settlement rejected as assessment proceedings before AO had expired with efflux of time

Application for settlement rejected as assessment proceedings before AO had expired with efflux of time

April 15, 2014[2014] 43 taxmann.com 326 (Bombay)

IT: Application for settlement was rightly rejected, where on date of filing application before Settlement Commission there were no assessment proceedings pending with Assessing Officer as same had expired by efflux of time

 

Regards

Prarthana Jalan

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