https://www.taxtmi.com/caselaws?id=174010 The High Court declared Section 245HA of the Income Tax Act and Section 22HA of the Wealth Tax Act invalid due to violating constitutional principles. It ruled that Settlement Applications should not abate if delays are not the applicant's fault, following a previous Division Bench judgment. The Court directed authorities to decide applications based on principles from a specific case, emphasizing that delays should be assessed for fault. The judgment clarified the non-abatement of applications and instructed the Settlement Commissioner to proceed accordingly. en-us Wed, 21 Mar 2012 00:00:00 +0530 Mon, 10 Jul 2017 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174010 The High Court declared Section 245HA of the Income Tax Act and Section 22HA of the Wealth Tax Act invalid due to violating constitutional principles. It ruled that Settlement Applications should not abate if delays are not the applicant's fault, following a previous Division Bench judgment. The Court directed authorities to decide applications based on principles from a specific case, emphasizing that delays should be assessed for fault. The judgment clarified the non-abatement of applications and instructed the Settlement Commissioner to proceed accordingly. Case-Laws Income Tax Wed, 21 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174010