https://www.taxtmi.com/caselaws?id=464993 SC considered challenges to the abolition of the Income Tax Settlement Commission and the restriction on filing applications before the Interim Board for Settlement introduced by the Finance Act, 2021. The petitions related to cases where only applications pending as of 01.02.2021 could be entertained by the Interim Board. Relying on an earlier order on the same issue, SC dismissed the special leave petitions. SC clarified that any substantial question of law arising from the controversy remains open for adjudication in an appropriate proceeding. en-us Fri, 06 Dec 2024 00:00:00 +0530 Fri, 28 Nov 2025 20:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464993 SC considered challenges to the abolition of the Income Tax Settlement Commission and the restriction on filing applications before the Interim Board for Settlement introduced by the Finance Act, 2021. The petitions related to cases where only applications pending as of 01.02.2021 could be entertained by the Interim Board. Relying on an earlier order on the same issue, SC dismissed the special leave petitions. SC clarified that any substantial question of law arising from the controversy remains open for adjudication in an appropriate proceeding. Case-Laws Income Tax Fri, 06 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464993