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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Petitions dismissed challenging restriction on filing to Interim Board for Settlement after abolition of ITSC by Finance Act 2021</h1> The SC dismissed the Special Leave Petitions challenging the restriction on filing before the Interim Board for Settlement instituted after the ITSC was ... Ceasure of income tax settlement commission - restriction to the filing of the application before the Interim Board for Settlement - by Finance Act, 2021, which was notified on 01.04.2021, the ITSC was abolished and an Interim Board was constituted only to deal with applications pending as of 01.02.2023 - revenue restricted the filing of the application before the Interim Board for Settlement only by the assesses who were eligible to file the application for settlement on 31.01.2021 - case of the Writ Petitioners that their statutory remedy of approaching the ITSC, cannot be taken away retrospectively - HELD THAT:- Following the order passed in Union of India and Ors. vs. Velammal Chennai Educational Trust, [2024 (9) TMI 101 - SC ORDER] these Special Leave Petitions also stand dismissed. Supreme Court of India matter invoking SLP jurisdiction disposed by reference to an earlier decision. The Court ordered that 'Delay condone.' By applying the rationale in the order dated 09.07.2024 in Union of India and Ors. v. Velammal Chennai Educational Trust, SLP (C) Dy. No. 21948/2024, the Court held that 'these Special Leave Petitions also stand dismissed.' All pending applications were addressed by direction that 'Pending application(s), if any, shall stand disposed of.' The decision implements the precedent reasoning from the cited SLP order and disposes of the petitions on the same grounds without further adjudication on merits.
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