HC - Directs considering Dr. Prathap Reddy's Settlement application despite non-fulfilment of tax payment condition

Jun 20,2018

Madras HC allows assessee's (Dr. Prathap Reddy, Chairman of Apollo Hospitals) writ, directs Income-tax Settlement Commission ('ITSC') to permit assessee to make good the short fall in payment of additional tax and interest and then proceed with the adjudication of the settlement application; ITSC had treated assessee's settlement application as 'invalid' u/s. 245D(2C) on the ground that the primary condition of payment of tax on the a...

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