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TMI Blog2022 (4) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... r Articles 14, 19(i)(g), 20, 20(2) and 21 of Constitution of India 1950, thus unenforceable and unconstitutional - HELD THAT:- Since during the pendency of the writ petitions, the CBDT came out with a press release dated 7.9.2021, followed by an order dated dated 28.9.2021, directing to admit all applications filed after 31.1.2021 and before 30.9.2021 and treat such applications as valid and process them as pending applications for consideration by the Interim Board, learned counsel for the petitioners are not pressing the writ petitions in regard to the challenge to the constitutional validity of the amended provisions, referred to above, as all the petitioners submitted applications on or before 30.9.2021. However, learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, 13868, 13870, 14020, 14021, 14022, 14248, 14249, 14250, 14261, 14262, 14263, 14265, 14266, 14264, 14265, 14266, 14302, 15472, 15473, 15474, 15633, 10447, 10448, 10450, 16627, 10455, 10456, 10457, 15509, 10556, 10558, 10599, 10918, 10919, 10920, 16629, 11689, 11693, 16799, 13431, 13434, 13435, 13705, 13706, 13707, 13942, 13944, 13945, 13998, 13999, 14001, 14563, 14566, 14878, 14879, 15478, 15479, 15480, 15485, 15486, 15488, 16005, 16007, 16008, 16015, 16020, 16021, 17096, 17097 and 17698 of 2021 Hon'ble Mr.Munishwar Nath Bhandari, Acting Chief Justice And The Hon'ble Mr.Justice P.D.Audikesavalu For the Petitioner in W.P.No.9467 of 2021 : Mr.R.Sivaraman For the Respondents : Mr.R.Sankaranarayanan, Addl. Solicitor Gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions was challenged. 3. During the pendency of the writ petitions, the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes [CBDT] came out with a press release dated 7.9.2021, followed by an order dated dated 28.9.2021. By the press release dated 7.9.2021, the CBDT allowed an assessee, who was eligible to file an application for settlement as on 31.1.2021 but could not file the same due to cessation of the Settlement Commission, to file such application till the extended period of 30.9.2021. To dispose of such applications, the Central Government has also constituted an Interim Board for Settlement. 4. In view of the press release dated 7.9.2021 and the order dated 28.9.2021 issued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the petitioners referring to Explanation (iv) to Section 254A(b) of the Act of 1961, which reads as under: Section 245A. Definitions. In this Chapter, unless the context otherwise requires,- (a) .... (b) case means any proceeding for assessment under this Act, of any person in respect of any assessment year or assessment years which may be pending before the Assessing Officer on the date on which an application under sub-section (1) of section 245C is made. Explanation.- For the purpose of this clause- (i) to (iiia) .... (iv) a proceeding for assessment for any assessment year, other than the proceedings of assessment or reassessment referred to in clause (i) or clause (iii) or clause (iiia), shall be deem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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