Shanti Prime Publication Pvt. Ltd.
Section 245D (1) of the Income Tax Act, 1961 — Settlement of cases — Order of settlement commission rejecting the application filed by the assessee under section 245D(1) was to be set aside as assessee had communicated to the AO prior to the passing of assessment order that it was intending to move an application before the Settlement Commission and the assessee was entitled to proceed on the basis that till the service of the assessment order, the case continued to be pending with the AO till the date of assessment order was not served upon it — M3M India Holdings P. Ltd. vs. ITSC [2019] 419 ITR 1 (P&H).