Whether an assesse can approach

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Querist : Anonymous

Querist : Anonymous (Querist)

14 September 2015 whether can assessee can approach only once in life time for settlement of dispute to settlement commission, please reply this question

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 September 2015 Yes assessee can approach only once in life time for settlement of dispute to settlement commission.

Querist : Anonymous

Querist : Anonymous (Querist)

14 September 2015 Dear sir,
It is applicable for all type of Assessee , and same condition is also apply for CBDT and CBEC.

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 September 2015 It is applicable to all type of assessee.

Rajesh Kumar

Rajesh Kumar (Expert)
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14 September 2015 It any application has been made after 01.06.2007, no subsequent application can be made. If however earlier application was made before 01.06.2007, and the case does not fall in any of the categories mentioned in Clause (1) of Section 245 of the Income Tax Act, subsequent application can be filed.