https://www.taxtmi.com/caselaws?id=421723 The court disposed of the writ petitions challenging the constitutional validity of the amendment to the Income Tax Act, 1961. It directed the Interim Board for Settlement to consider applications submitted before September 30, 2021, based on the pendency of proceedings as of January 31, 2021, in accordance with the Act of 1961 and CBDT's order. This decision aimed to ensure a fair and consistent approach in processing settlement applications. en-us Wed, 02 Feb 2022 00:00:00 +0530 Mon, 08 Aug 2022 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421723 The court disposed of the writ petitions challenging the constitutional validity of the amendment to the Income Tax Act, 1961. It directed the Interim Board for Settlement to consider applications submitted before September 30, 2021, based on the pendency of proceedings as of January 31, 2021, in accordance with the Act of 1961 and CBDT's order. This decision aimed to ensure a fair and consistent approach in processing settlement applications. Case-Laws Income Tax Wed, 02 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421723