https://www.taxtmi.com/caselaws?id=463159 The SC held that following the abolition of the Income Tax Settlement Commission, the commission no longer exists to exercise any powers, including directing a special audit under section 142(2A) in the exercise of its powers under section 245F of the Income Tax Act, 1961. Consequently, the petition was disposed of as there was no authority remaining to adjudicate the matter. en-us Wed, 23 Nov 2022 00:00:00 +0530 Tue, 09 Jun 2026 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463159 The SC held that following the abolition of the Income Tax Settlement Commission, the commission no longer exists to exercise any powers, including directing a special audit under section 142(2A) in the exercise of its powers under section 245F of the Income Tax Act, 1961. Consequently, the petition was disposed of as there was no authority remaining to adjudicate the matter. Case-Laws Income Tax Wed, 23 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463159