2024 (3) TMI 1454

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r>Income Tax<br>2024 (3) TMI 1454 - MADRAS HIGH COURT - TMI<br>MADRAS HIGH COURT - HC<br>Dated:- 26-3-2024<br>WP Nos. 2691, 2693, 4902 and 4906 of 2024 - -<br>Income Tax<br>THE HON&#39;BLE MR. SANJAY V. GANGAPURWALA, CHIEF JUSTICE AND THE HON&#39;BLE MR. JUSTICE D. BHARATHA CHAKRAVARTHY For the Petitioners : Mr. R. Sivaraman For the Respondents 1, 2 & 4 : Mr. A. P. Srinivas Senior Standing Cou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....India, Rep. by its Secretary, Ministry of Finance and others, in W.P.Nos.13455 of 2021, dated 17.11.2023, this Court has passed the following order: "(i) Section 245C(5) of the Income Tax Act, 1961 (as amended by the Finance Act, 2021) is read down by removing the retrospective last date of 1st date of February, 2021 as 31st day of March, 2021; (ii) Consequently the last date of eligibility m....