SLP dismissed, delay condoned; Finance Act 2021 abolished Income Tax Settlement Commission, Interim Board to handle pending applications The SC dismissed the Special Leave Petition and condoned the delay. The Court noted the Finance Act, 2021 abolished the Income Tax Settlement Commission ...
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SLP dismissed, delay condoned; Finance Act 2021 abolished Income Tax Settlement Commission, Interim Board to handle pending applications
The SC dismissed the Special Leave Petition and condoned the delay. The Court noted the Finance Act, 2021 abolished the Income Tax Settlement Commission and constituted an Interim Board to deal only with applications pending as of 01.02.2023. Relying on a prior SC order declining interference in a similar matter, the Court declined to grant relief in this petition but permitted appropriate orders to be issued on the submission of the learned ASG. Any question of law arising from the matter was left open.
The Court treated this Special Leave Petition as raising issues identical to those in SLP(C) Dy. No. 21948/2024 (Union of India and Ors. v. Velammal Chennai Educational Trust), noting that in the earlier matter the Court by order dated 09.07.2024 "was not inclined to interfere." After considering the petitioner's submissions, the Court chose to "condone the delay and dismiss this Special Leave Petition." The order expressly states that "The question of law, if any, shall remain open." All pending applications are directed to stand disposed of. The disposition rests on parity with the earlier SLP and procedural acceptance of delay; no determination on substantive legal questions was made, leaving substantive issues for future consideration.
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