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TMI Blog2024 (9) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... easure of income tax settlement commission - restriction to the filing of the application before the Interim Board for Settlement - by Finance Act, 2021, which was notified on 01.04.2021, the ITSC was abolished and an Interim Board was constituted only to deal with applications pending as of 01.02.2023 - revenue restricted the filing of the application before the Interim Board for Settlement only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applications for the purposes of consideration by the Interim Board. Wherever they are rejected on the ground that they did not have a case pending as on 31.01.2021, such orders shall stand set aside and the applications shall be deemed to be pending applications for the consideration by the Interim Board, if otherwise in order and eligible, and shall be dealt with in accordance with law on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., Mr. Gopal Jha, Adv., Mr. Karunakar Mahalik, Adv. For the Respondent : Mr. Balbir Singh, Sr. Adv., Mr. R. Sivaraman, Adv., Ms. Vandana Vyas, Adv., Mr. Ravi Raghunath, AOR. ORDER UPON hearing the counsel the Court made the following : Diary No.21948/2024, Diary No.21794/2024, Diary No.24010/2024, Diary No.19697/2024, Diary No. 24041/2024, Diary No.25089/2024, Diary No.25658/2024, Diary No.26072/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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