In Brief
Sandeep Singh failed to make payments towards a tax settlement within the originally specified time period but completed all payments before filing his Supreme Court appeal. The Court held that despite the delay, immunity from prosecution under Section 245H(1A) of the Income Tax Act, 1961 would not be withdrawn. The Court deemed the appellant to have complied with the payment requirement, avoiding the need for formal relegation back to the Settlement Commissioner since payments had already been substantially completed before the appeal was filed.
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