Sandeep Singh vs Union Of India And Ors

The Supreme Court interpreted Section 245H(1A) of the Income Tax Act, 1961, clarifying that immunity from prosecution is withdrawn if payments are not made within the specified time. In this case, although the appellant did not make payments by the original deadline, all payments were completed before filing the appeal. The Court held that since the payments were made, it was unnecessary to refer the matter back to the Settlement Commissioner for an extension of time, thus allowing the appeal.