2018 (7) TMI 1042 - SCH - Income Tax

Application for settlement rejected - combined application for settlement of all cases - petitioner failed to pay the full tax and interest before the last date provided under the statute i.e. 31.7.2007 - constitutionality of sections 245D(2A) 245D(2D) and 245HA of the Income Tax Act 1961 inserted by the Finance Act 2007 as ultra vires Article 14 of the Constitution - Held that - Special Leave Petition is dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition after condoning the delay. The Respondent did not appear. (2018 (7) TMI 1042 - SC Order)