https://www.taxtmi.com/caselaws?id=3561 The Court found certain sections of the Income Tax Act, 1961 to be unfair and arbitrary regarding settlement applications. It criticized the amendments for imposing unrealistic timeframes and noted the Respondents' inaction leading to potential abatements. Emphasizing procedural fairness, the Court highlighted concerns about confidentiality breaches and potential bias in post-abatement assessments. The Court issued directions to prevent abatements, expedite pending applications, protect confidentiality, and ensure fair assessments. The writ petitions were admitted for final hearing, with interim relief granted. en-us Fri, 28 Mar 2008 00:00:00 +0530 Tue, 14 Jun 2011 04:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3561 The Court found certain sections of the Income Tax Act, 1961 to be unfair and arbitrary regarding settlement applications. It criticized the amendments for imposing unrealistic timeframes and noted the Respondents' inaction leading to potential abatements. Emphasizing procedural fairness, the Court highlighted concerns about confidentiality breaches and potential bias in post-abatement assessments. The Court issued directions to prevent abatements, expedite pending applications, protect confidentiality, and ensure fair assessments. The writ petitions were admitted for final hearing, with interim relief granted. Case-Laws Income Tax Fri, 28 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3561