Wednesday, 16 December 2015

Assessee couldn't approach HC to claim interest if his dues against revenue were determined by SetCo

IT: Where dues of assessee towards department stood determined by Settlement Commission, in such a case, assessee had a right to claim interest on amount deposited with department in proceedings under section 245D(6) and High Court had no jurisdiction to entertain civil suit filed in that regard in view of specific bar contained in section 293

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