Retrospective amendment validation bars constitutional challenges after opting for the scheme and defines settlement eligibility. The Scheme treats taxes validated by retrospective amendment as specified tax, enabling settlement if the dispute was pending on 29.02.2016. Declarants must withdraw writs, pending appeals, or arbitration/conciliation/mediation notices as required before declaration; payments must follow section 204 with no instalments. Ineligible matters include taxes determined after 29.02.2016, penalty orders not linked to assessment proceedings (e.g., section 271C/271CA), and search-case assessments under section 143(3) read with 153B. Failure to satisfy section 203(5) conditions results in the declaration being treated as never made and prior proceedings revived.
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.
Retrospective amendment validation bars constitutional challenges after opting for the scheme and defines settlement eligibility.
The Scheme treats taxes validated by retrospective amendment as specified tax, enabling settlement if the dispute was pending on 29.02.2016. Declarants must withdraw writs, pending appeals, or arbitration/conciliation/mediation notices as required before declaration; payments must follow section 204 with no instalments. Ineligible matters include taxes determined after 29.02.2016, penalty orders not linked to assessment proceedings (e.g., section 271C/271CA), and search-case assessments under section 143(3) read with 153B. Failure to satisfy section 203(5) conditions results in the declaration being treated as never made and prior proceedings revived.
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