https://www.taxtmi.com/caselaws?id=757979 Retrospective cessation of the Income Tax Settlement Commission is discussed as being subject to limits on retrospectivity, with a vested right to approach the Commission not displaced by an administrative circular issued under statutory power. The text states that a legal fiction must be confined to its purpose and that reading down may be used where retrospectivity becomes unconstitutional. It also records that, following Union of India v. Velammal Chennai Educational Trust, the present SLP was dismissed. en-us Mon, 05 Aug 2024 00:00:00 +0530 Fri, 01 May 2026 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757979 Retrospective cessation of the Income Tax Settlement Commission is discussed as being subject to limits on retrospectivity, with a vested right to approach the Commission not displaced by an administrative circular issued under statutory power. The text states that a legal fiction must be confined to its purpose and that reading down may be used where retrospectivity becomes unconstitutional. It also records that, following Union of India v. Velammal Chennai Educational Trust, the present SLP was dismissed. Case-Laws Income Tax Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757979