ITSC Applications Filed Before 31 March 2021 to Be Treated as Pending

Megha Engineering And Infrastructure Ltd. Vs Income Tax Settlement Commission & Ors. (Delhi High Court) ITSC Applications Filed Before 31 March 2021 to Be Treated as Pending- Retrospective Abolition of ITSC from 01 Feb 2021 Held Arbitrary- Delhi HC Reads Down 01.02.2021 Cut-Off – Settlement Applications Filed Till 31.03.2021 Valid Key Issue: Whether applications filed before the Income Tax Settlement Commission (ITSC) after 01.02.2021 but before 31.03.2021 are valid & should be treated as pending applications u/s 245A(eb) after the enactment of Finance Act, 2021 which abolished the...