Section 245BD : Decision to be by majority.
245BD. If the Members of a Bench differ in opinion on any point, the point shall be decided according to […]
245BD. If the Members of a Bench differ in opinion on any point, the point shall be decided according to […]
245BC. On the application of the assessee or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
245BB. (1) In the event of the occurrence of any vacancy in the office of the Chairman by reason of
245BA. (1) Subject to the other provisions of this Chapter, the jurisdiction, powers and authority of the Settlement Commission may
245B. (1) The Central Government shall constitute a Commission to be called the Income-tax Settlement Commission   for the settlement of
245A. In this Chapter, unless the context otherwise requires,â (a) “Bench” means a Bench of the Settlement Commission; Â (b) “case”
245. Where under any of the provisions of this Act, a refund is found to be due to any person,
244A. (1) Where refund of any amount becomes due to the assessee under this Act, he shall, subject to the
244. (1) Where a refund is due to the assessee in pursuance of an order referred to in section 240
243 . (1) If the Assessing Officer does not grant the refund,â (a) in any case where the total income of