Tuesday, October 7, 2014

[aaykarbhavan] SetCom isn’t required to issue preliminary notice to CIT before admitting application filed by assessee



 

SetCom isn't required to issue preliminary notice to CIT before admitting application filed by assessee

October 7, 2014[2014] 49 taxmann.com 165 (Andhra Pradesh)/[2014] 364 ITR 625 (Andhra Pradesh)
IT : At stage of section 245D(1), Settlement Commission has absolute discretion to entertain or not to entertain a case for consideration on prima facie view even without issuing preliminary notice to Commissioner
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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