https://www.taxtmi.com/caselaws?id=21955 The Special Bench concluded that the procedural amendments made by the Finance (No. 2) Act, 1991, applied to all pending settlement applications under section 245C, including those filed before September 27, 1991. The deletion of sub-section (1A) of section 245D impacted the Commissioner's objections, which were deemed unnecessary based on the new provisions. The decision emphasized that objections under the omitted sub-section should not be considered, and the admission or rejection of settlement petitions should be based solely on section 245D(1). en-us Wed, 05 Feb 1992 00:00:00 +0530 Sat, 05 Dec 2009 10:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21955 The Special Bench concluded that the procedural amendments made by the Finance (No. 2) Act, 1991, applied to all pending settlement applications under section 245C, including those filed before September 27, 1991. The deletion of sub-section (1A) of section 245D impacted the Commissioner's objections, which were deemed unnecessary based on the new provisions. The decision emphasized that objections under the omitted sub-section should not be considered, and the admission or rejection of settlement petitions should be based solely on section 245D(1). Case-Laws Income Tax Wed, 05 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21955