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Settlement applications upheld as SC declines interference despite eligibility dispute
Case Law Details
- Case Name
- Interim Board for Settlement & Ors. Vs Krushang Prakashbhai Soni (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Interim Board for Settlement & Ors. Vs Krushang Prakashbhai Soni (Supreme Court of India)
The Supreme Court considered a Special Leave Petition arising from a judgment of the Gujarat High Court concerning the eligibility of assessees to file applications for settlement under Chapter XIX-A of the Income-tax Act after the amendments introduced by the Finance Act, 2021. After condoning the delay and hearing senior counsel for the petitioners, the Supreme Court declined to interfere with the High Court’s decision and dismissed the Special Leave Petition, while expressly keep...
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