2021 (4) TMI 22

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..... as submitted that till Finance Bill 2021 is placed before the Houses of Parliament and assented to by the President of India, it is only a proposal and not enforceable and in absence of any enforceable enactment the Income Tax Settlement Commission is under statutory obligation to function as per the prevailing law - HELD THAT:- Considering the fact that Act has not been promulgated by the Parliam .....

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..... nd 3 and Shri S.B. Pandey Assistant Solicitor General of India assisted by Sri Ashwani Kumar Singh learned Counsel for Union of India, who has filed Memo of appearance, which is taken on record. The present writ petition has been filed for the relief(s) to the effect that a direction be issued to the respondent nos. 1 and 4 to continue to function as per the prevailing statute including permittin .....

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..... 02.2021. It is further submitted that in the instant case a direction be issued to the Commission to accept the application of the petitioner and do the needful as per the procedure prescribed under Section 245C of the Act. Learned Senior Advocate has further submitted that in similar circumstances orders have been passed by other High Courts permitting the petitioners to prefer an application un .....

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