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TMI Blog2025 (2) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... ( Order of the Court was made by Dr. ANITA SUMANTH.,J ) This writ petition is closed on a happy note. We have captured the trajectory of the matter in earlier orders passed by this Court and we may make specific reference to our order dated 19.12.2024, which we extract below:- "Heard Ms.Vardini Karthik, learned counsel for the petitioner and Mr.AR.L.Sundaresan, learned Additional Solicitor General appearing for Dr.B.Ramasamy, learned Senior Standing Counsel for R1, R3 and R4. 2. The identical issue as raised before us has been raised before the Delhi High Court as well and by order dated 09.12.2024, the Delhi High Court has passed the following order: 1. The petitioner has filed the present petition challenging the constitutiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y that a case where an appeal is not filed but the time for filing the same has not expired would also be included in the scheme. 3. In the aforesaid circumstances, we consider it apposite to direct the CBDT to consider the anomaly pointed out by the petitioner in the present petition and to examine whether it would be apposite to issue a circular in the said regard. Since 31.12.2024 has been fixed as a cut off date for availing the maximum benefit, we request the CBDT to consider the present petition as a representation as expeditiously as possible, and preferably within a period of two weeks from date. 4. The writ petition is disposed of in the aforesaid terms. Pending applications also stand disposed of. 5. We clarify that if th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2nd day of July, 2024; (b) the time for filing an appeal in respect of such order was available as on the said date; (c) appeal in respect of such order was filed after the said date within the stipulated time as applicable for filing of such appeal; and (d) aforesaid appeal is filed without any application for condonation of delay; WHEREAS, section 98 of the said Finance (No.2) Act, 2024 provides that if any difficulty arises in giving effect to the provisions of the Scheme, the Central Government may, by Order, not inconsistent with the provisions of the Scheme, remove the difficulty; NOW THEREFORE, in exercise of the powers conferred by sub-section (1) of section 98 of the Finance (No.2) Act, 2024, the Central Government h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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