Maintainability of Application u/s 245 C(1)

M/s Airtech Pvt Ltd, New Delhi
SA No 2/2/92/9/IT

ITSC (Special Bench)
Order dated 15.6.94  
209 ITR (AT) 21        

Shri Harichand, Sirsa
SA No 8A/1/119/90/IT

M/s Damani Brothers, Bombay
5/IV/53/92-93/IT

Whether the application for settlement u/s 245C(1) of the Income Tax Act, 1961 must contain some disclosure of additional income for each and every assessment year comprised in the petition when the petition is for several assessment years.

There is no requirement that the application u/s 245C(1) must contain some disclosure of additional income for each and every asst. year comprised in it.

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Chandrakant Jain & Others
SA No 8/9/515/89-IT

ITSC (Special Bench)
Order dated 27.1.95  
214 ITR (AT) 21        

M/s Surajmal Meena (HUF)
SA No 8/27/93/IT

Shri Guli Chand
SA No 9/31/92/IT

Whether in terms of the definition of case u/s 245A(b) the proceedings for assessment of any person in respect of any year can be said to be pending before the CIT(A) after the CIT(A) has passed the appellate order until the said order is served on that person.

In terms of the definition of case u/s 245A(b) the proceedings by way of appeal in respect of any assessment year cannot be said to be pending before the CIT(A) after the Appellate Authority has disposed off the appeal by an order in writing u/s 250(6) of IT Act. The communication of the appellate order by the CIT(A) to the assessee and to the CIT is subsequent to the conclusion of appeal proceeding.

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