2024 (9) TMI 223

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..... [ 2023 (11) TMI 1111 - MADRAS HIGH COURT] Section 245C(5) of the Income Tax Act, 1961 (as amended by the Finance Act, 2021) is read down by removing the retrospective last date of 1st date of February, 2021 as 31st day of March, 2021 and Consequently the last date of eligibility mentioned paragraph 4(i) of the impugned circular dated 28.09.2021 shall also be read as 31.03.2021 and all the applicat .....

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..... WAR SINGH For the Petitioner : Mr. N Venkatraman, A.S.G. Mrs. Nisha Bagchi, Sr. Adv. Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Udai Khanna, Adv. Ms. Shagun Thakur, Adv. Mr. Annirudh Sharma Ii, Adv. Mr. Venkatraman Chandrashekhara Bharathi, Adv. Mr. Ashwani Gehlot, Adv. Ms. Amritha Chandramouli, Adv ORDER UPON hearing the counsel the Court made the following. Delay condoned. Followi .....

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