Applicability of Section 234B(2A): CBDT issued administrative clarification on whether it applies to pending or newly filed cases. The Board received representations about whether the Finance Act, 2015 insertion of Section 234B(2A) (effective 01.06.2015) applies to cases pending before the Settlement Commission as on that date or only to applications filed after it. CBDT has enclosed a communication from its TPL division clarifying the applicability issue and has directed principal chief commissioners and other concerned officers to note the clarification and ensure necessary compliance.
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.
Applicability of Section 234B(2A): CBDT issued administrative clarification on whether it applies to pending or newly filed cases.
The Board received representations about whether the Finance Act, 2015 insertion of Section 234B(2A) (effective 01.06.2015) applies to cases pending before the Settlement Commission as on that date or only to applications filed after it. CBDT has enclosed a communication from its TPL division clarifying the applicability issue and has directed principal chief commissioners and other concerned officers to note the clarification and ensure necessary compliance.
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