Application before the settlement commission - The writ petition ...

Interim Board restrictions apply only to new or pending applications; High Court's Article 226 powers remain unaffected.

August 9, 2022

Case Laws Income Tax HC

Application before the settlement commission - The writ petition was pending when the Settlement Commission was abolished and Interim Board was brought into operation. This court is of the view that the restrictive circumstances under which an Interim Board can entertain an application, is applicable only when an application is filed afresh or pending and not applicable to cases where the High Court in exercise of its powers under Article 226 of the Constitution of India, set asides an earlier order and remands back the matter for fresh consideration. The powers of the High Court which emanate from the Constitution cannot be curtailed by a law made by the legislature, such law being subordinate to the Constitution. - Interim Board directed to consider and dispose of the application - HC

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Application before the settlement commission - The writ petition ...

Interim Board restrictions apply only to new or pending applications; High Court's Article 226 powers remain unaffected.

August 9, 2022

Case Laws Income Tax HC

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