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Settlement applications held valid as Finance Act not in force before March 2021
Case Law Details
- Case Name
- Vetrivel Infrastructure Vs DCIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All High Courts, Gujarat High Court
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Vetrivel Infrastructure Vs DCIT (Gujarat High Court)
The Gujarat High Court considered a batch of petitions challenging notices issued under Sections 148/153A of the Income-tax Act, 1961, and orders passed by the Interim Board of Settlement under Section 245D(4), by which settlement applications were rejected as invalid on the ground that the petitioners were not eligible to apply for settlement as on 31.01.2021. The Interim Board had held that, following the amendment to Section 245C by the Finance Act, 2021 with effect from 01.02.2021, applications for settlement could not b...
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