Disposed
Hassan Kutty v. Union of India
Kerala HCRP/22/2025
Case brief
AI extract
What is this about?
The Court clarified that its previous order granting assessees the right to approach the Settlement Commission applies equally to cases where assessments were completed under Section 153C of the Income Tax Act, 1961, in addition to Section 153A.
What did the court decide?
It was made clear that the directions regarding the right to approach the Settlement Commission apply to cases where assessments were completed under Section 153C of the 1961 Act as well.