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Madras HC: ITSC Cannot Force Income Tax Dept to Settle Disputes with Assessees - (26 Apr 2021)

DIRECT TAXATION

Madras High Court has ruled that Income Tax Settlement Commission (ITSC) cannot force the Income Tax Department to settle disputes with assessees if the latter have not disclosed full and true income during any stage of the assessment proceedings. The Court has held that the disclosure of full and true income is a sine qua non for a settlement and the Department should be satisfied of it before arriving at a settlement.

Tags : MADRAS HIGH COURT   INCOME TAX SETTLEMENT COMMISSION  

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