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SC: Rejection of Income Tax Settlement Application Doesn’t Bar Assessee from Contesting Assessment - (17 Nov 2025)

DIRECT TAXATION

Supreme Court observed that rejection of an assessee’s settlement application by the Income Tax Settlement Commission, without offering settlement terms, does not prevent the assessee from contesting the assessment order on its merits under the Income Tax Act.

Tags : REJECTION   INCOME TAX   ASSESSMENT  

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