In the result, all the appeals filed by the respective assessees are allowed
Bench: Shri R. K. Panda & Shri Vinay Bhamore
245C made by trust is allowed to be proceeded with Settlement Commission (ITSC), then ITSC alone would have exclusive jurisdiction to perform functions of Income-tax authority as provided under section 245F. 19. Referring to the decision of Delhi Bench of the Tribunal in the case of Vivek Nagpal vs. DCIT (2007) 165 Taxman 71 (Del) (Mag,), he submitted