DCIT, CC-4(4), KOLKATA, KOLKATA vs. M/S MANI SQUARE LTD., KOLKATA
In the result, both the appeals of the revenue are dismissed
ITA 1052/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Nov 2017AY 2006-2007
Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]
Section 144Section 147Section 148Section 245C(1)Section 245FSection 292BSection 68Section 69
245C on or after the 1st day of June, 2007, the Settlement Commission shall have such exclusive jurisdiction from the date on which the application was made:”
20. From a perusal of the above, it is clear that once the application made before the Hon'ble Settlement Commission is accepted u/s 245D(1) read along with the proviso, bestowed exclusive
