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