TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Cessation of Tax Settlement Commission: Interim Board filing limited to taxpayers meeting the statutory eligibility cut off; challenge dismissed.</h1> A statutory overhaul ended the Income Tax Settlement Commission and created an Interim Board for Settlement to process only pending applications; filing ... Review petition - Ceasure of income tax settlement commission - restriction to the filing of the application before the Interim Board for Settlement - 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 HELD THAT:- Having carefully gone through the Review Petition, the order under challenge and the papers annexed therewith, we are satisfied that there is no error apparent on the face of the record or any merit in the Review Petition warranting reconsideration of the order impugned.[2025 (2) TMI 1185 - SC ORDER] The Review Petition is, accordingly, dismissed. Outcome: Review Petition dismissed on the ground of no error apparent on the face of the record.
TaxTMI 
TaxTMI 
