SetCom couldn't remand matter to AO to dispose of assessee's case on merits: HC

INCOME TAX: Where assessee filed an application under section 245C(1) making full and true disclosure of income and same was admitted to be proceeded with by Settlement Commission under section 245D(1), in such a case, Settlement Commission could have either rejected said application or it could have directed Principal Commissioner or Commissioner to enquire and submit report so as to enable to Commission to take a decision, however, Settlement Commission could not relegate matter to Assessing O

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