2022 (4) TMI 1389

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.... 10563, 10564, 10904, 10905, 10908, 11161, 11163, 11165, 11275, 11279, 11280, 12039, 12042, 12045, 13451, 13453, 13454, 13555, 13556, 13559, 13586, 13587, 13588, 13672, 13673, 13674, 13698, 13699, 13700, 13866, 13868, 13870, 14020, 14021, 14022, 14248, 14249, 14250, 14261, 14262, 14263, 14265, 14266, 14264, 14265, 14266, 14302, 15472, 15473, 15474, 15633, 10447, 10448, 10450, 16627, 10455, 10456, 10457, 15509, 10556, 10558, 10599, 10918, 10919, 10920, 16629, 11689, 11693, 16799, 13431, 13434, 13435, 13705, 13706, 13707, 13942, 13944, 13945, 13998, 13999, 14001, 14563, 14566, 14878, 14879, 15478, 15479, 15480, 15485, 15486, 15488, 16005, 16007, 16008, 16015, 16020, 16021, 17096, 17097 and 17698 of 2021 Hon'ble Mr.Munishwar Nath Bhandari....

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....forceable and unconstitutional. 2. A notice was issued on these writ petitions to call upon a counter from the respondents since the constitutional validity of the amended provisions was challenged. 3. During the pendency of the writ petitions, the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes [CBDT] came out with a press release dated 7.9.2021, followed by an order dated dated 28.9.2021. By the press release dated 7.9.2021, the CBDT allowed an assessee, who was eligible to file an application for settlement as on 31.1.2021 but could not file the same due to cessation of the Settlement Commission, to file such application till the extended period of 30.9.2021. To dispose of such application....

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....961 was given on or after 1.2.2021, then a direction for consideration of the application may not be given, to which a serious objection has been raised by learned counsel for the petitioners referring to Explanation (iv) to Section 254A(b) of the Act of 1961, which reads as under: "Section 245A. Definitions. In this Chapter, unless the context otherwise requires,- (a) .... (b) "case" means any proceeding for assessment under this Act, of any person in respect of any assessment year or assessment years which may be pending before the Assessing Officer on the date on which an application under sub-section (1) of section 245C is made. Explanation.- For the purpose of this clause- (i) to (iiia) .... (iv) a proceeding for assessment....