https://www.taxtmi.com/caselaws?id=235424 The Allahabad High Court disposed of writ petitions challenging amendments in the Income Tax Act, 1961, regarding abatement of settlement applications filed pre-amendment. Following the Bombay High Court's lead, the Allahabad High Court chose to read down the provisions instead of declaring them unconstitutional. Emphasizing the need to prevent unjust outcomes, the court directed the Settlement Commission to assess delays in disposal and consider reasons before deciding on abatement. The judgments of the Bombay High Court and the High Court of Jharkhand influenced the final decision, ensuring the preservation of constitutional validity while addressing delays in settlement proceedings. en-us Tue, 16 Jul 2013 00:00:00 +0530 Thu, 23 Jul 2015 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235424 The Allahabad High Court disposed of writ petitions challenging amendments in the Income Tax Act, 1961, regarding abatement of settlement applications filed pre-amendment. Following the Bombay High Court's lead, the Allahabad High Court chose to read down the provisions instead of declaring them unconstitutional. Emphasizing the need to prevent unjust outcomes, the court directed the Settlement Commission to assess delays in disposal and consider reasons before deciding on abatement. The judgments of the Bombay High Court and the High Court of Jharkhand influenced the final decision, ensuring the preservation of constitutional validity while addressing delays in settlement proceedings. Case-Laws Income Tax Tue, 16 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235424