2021 (4) TMI 22

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..... ,Manish Misra ORDER Heard Sri D.D.Chopra, learned Senior Counsel assisted by Sri Shailesh Verma, learned Counsel for the petitioner, Sri Manish Mishra, learned Counsel for respondent nos. 2 and 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 .....

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..... ion 245C of the Income Tax Act, but the Commission has not accepting the same only on account of Finance Bill 2021, according to which the Commission would be discontinued/ abolished w.e.f. 01.02.2021. 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 .....

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..... en abolished. In view of aforesaid, as an interim measure we provide liberty to the petitioner to file an application before the Income Tax Settlement Commissioner-respondent no. 4 by Monday i.e. 22.03.2021, as per procedure laid down under the Act and if such an application is filed the same shall be received by the Income Tax Settlement Commission- respondent no. 4. In the meantime the learned .....

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