2009 (9) TMI 996 - SCH - Income Tax

Summary

The Supreme Court of India in 2009 (9) TMI 996 - SC Order, heard both sides and suggested resorting to Alternate Dispute Resolution Mechanism under section 144C of the Income-tax Act, 1961. The competent authority will not reject the application based on the cut-off date and will decide the matter despite the pending appeal before the CIT(A). Special Leave Petitions are disposed of.