https://www.taxtmi.com/caselaws?id=310946 Calcutta HC admitted appeals challenging dismissal of writ petitions at admission stage. Petitioners contested CBDT circular dated 28.09.2021 permitting Settlement Commission applications until 30.09.2021 and Income Tax Act amendment abolishing Settlement Commission from 01.02.2021. Settlement Commission rejected applications filed on 08.03.2021 as no relevant assessment proceedings were pending on 31.01.2021. HC held writ petitions should not have been dismissed at admission stage as pure questions of law required consideration. Appeals admitted and notices under Section 153A stayed until disposal, with Revenue's interest safeguarded through limitation period exclusion and assessees' admitted additional income with tax payment. en-us Tue, 22 Mar 2022 00:00:00 +0530 Fri, 01 Mar 2024 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310946 Calcutta HC admitted appeals challenging dismissal of writ petitions at admission stage. Petitioners contested CBDT circular dated 28.09.2021 permitting Settlement Commission applications until 30.09.2021 and Income Tax Act amendment abolishing Settlement Commission from 01.02.2021. Settlement Commission rejected applications filed on 08.03.2021 as no relevant assessment proceedings were pending on 31.01.2021. HC held writ petitions should not have been dismissed at admission stage as pure questions of law required consideration. Appeals admitted and notices under Section 153A stayed until disposal, with Revenue's interest safeguarded through limitation period exclusion and assessees' admitted additional income with tax payment. Case-Laws Income Tax Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310946