2025 (3) TMI 2326

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...., 3543/2021, 5095/2021 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE AVNEESH JHINGAN AND HON&#39;BLE MR. JUSTICE MANEESH SHARMA For the Petitioner &nbsp;: Mr. Gunjan Pathak with Mr. Aditya Bohra Mr. Kanishk Singhal Mr. Siddharth Ranka with Mr. Rohan Chatter and Ms. Apeksha Bapna For the Respondent &nbsp;: Mr. Ashish Kumar with Mr. Devesh Yadav and Mr. Chinmay Sharma for Mr. R.D. Rastogi,ASG Mr. Siddharth Bapna with Mr. Meyhul Miittal ORDER AVNEESH JHINGAN, J (ORAL): 1. These petitions are being decided by common order as the facts involved are similar. For convenience, the facts are being taken from D.B. Civil Writ Petition No.2192/2021. 2. This petition is filed seeking directions to respondent No.2- Income Tax Settlement ....

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....r under section 119(2)(b) of the Income Tax Act, 1961 for filing applications for settlement before the Interim Board for Settlement - reg. The Finance Act, 2021 has amended the provisions of the Act to inter alia provide that the Income-tax Settlement Commission (lTSC) shall cease to operate with effect from 01.02.2021. Further, it has also been provided that no application for settlement can be filed on or after 01.02.2021, which was the date on which the Finance Bill, 2021 was laid before the Lok Sabha. In order to dispose off the pending settlement applications as on 31.01.2021, the Central Government has constituted Interim Board for Settlement (hereinafter referred to as the "Interim Board"), vide notification No. 91 of 2021 ....