2008 (3) TMI 720 - HC - Income Tax

Summary

The High Court Bombay High Court ruled on the constitutional validity of Section 245D(2D) and 245HA of Income Tax Act, 1961. The Settlement Commissioner was directed not to consider the Settlement Application filed by the Petitioner No. 1 during the pendency of the petition. The Revenue counsel sought time to file an affidavit in reply.