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2021 (3) TMI 1271 - HC - Income TaxAbolishment of Income Tax Settlement Commission - Application for settlement of cases rejected - applications are not being accepted by the Settlement Commissioner just on account of presentation of the Finance Bill, 2021 proposing an amendment to Section 245 of the Income Tax Act, which could abolish the Income Tax Settlement Commission once the Act comes into force - HELD THAT:- It appears from the averments made in the writ petition that no such attempt to file such application before the Settlement Commissioner has been made by the petitioner. Learned Senior Counsel for the petitioner submits that petitioner would make such an effort and file an affidavit to that effect by Monday.
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