2014 (12) TMI 1065

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..... J. D. Mistri, Sr. Advocate with Ms. Prachi Dhanani and Ms. Atika Vaz i/b. Wadia Ghandy & Co. for the Petitioners Mr. Tejveer Singh, for the Respondent JUDGEMENT These petitions challenge a common order dated 12 February 2013 passed under Section 245D(1) of the Income Tax Act, 1961 ("the Act") by the Income Tax Settlement Commission ("Settlement Commission"). By the impugned order, the applica....

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....750/2013 rendered on 17 January 2014 against the petitioners). However, Mr. Mistri, learned Senior Counsel brings to our notice the amendment to the definition of the word 'case' in Section 245A(b) of the Act by Finance Act 2014. It is submitted that consequent to the aforesaid amendment, the applications for Settlement which have been rejected would now be entitled to be admitted. This on....