INCOME TAX

Jurisdiction of Settlement Commission over Block Period Assessments under Chapter XIV-B of the Income-tax Act

Instruction No. 1962

Dated 12th February, 1999.

To

All Chief Commissioners of Income-tax

All Directors General of Income-tax

Subject : Jurisdiction of Settlement Commission over Block Period Assessments under Chapter XIV-B of the Income-tax Act.

Sir,

            In certain cases, SLPs have been filed before the Hon'ble Supreme Court on the issue of jurisdiction of Settlement Commission over search cases in view of the Department's stand that Chapter XIV-B provides for "special procedure for assessment of search cases" and, therefore, search cases fall outside the ambit of the jurisdiction of the Settlement Commission.

It is now clarified that the term "case" as defined under section 245A(b) includes the block assessments to be made in search cases. Therefore, the pending SLPs before the Hon'ble Supreme Court will be withdrawn.

These instructions may be brought to the notice of all officers working in your region.

Yours faithfully,

(Sd.) Ashima Gupta.

Under Secretary to the Government of India.

[F. No. 270/209/97-ITJ]