Constitutional validity of ss. 245D(2D) and 245HA being under challenge, by way of interim relief, Settlement Commission directed not to consider the Settlement Application of assessee having abated under s. 245HA for want of compliance with s. 245D(2D) as amended by the Finance Act, 2007.

Constitutional validity of ss. 245D(2D) and 245HA being under challenge, by way of interim relief, Settlement Commission directed not to consider the Settlement Application of assessee having abated under s. 245HA for want of compliance with s. 245D(2D) as amended by the Finance Act, 2007.

Income Tax

Assessee Settlement of cases—Abatement of proceedings—Interim relief pending challenge to Constitutional validity of ss. 245D(2D) and 245HA as amended by the Finance Act, 2007—Constitutional validity of ss. 245D(2D) and 245HA being under challenge, by way of interim relief, Settlement Commission directed not to consider the application of assessee having abated under s. 245HA for want of compliance with s. 245D(2D) as amended by the Finance Act, 2007 (Para 3)

1. These petitions challenge the constitutional validity of Section 245D(2A) (of Income Tax Act, 1961), 245D(2D) and 245D(HA) of the Income­tax Act, 1961.


2. Registry to verify and place these petitions before the appropriate bench.



(N.M.Jamdar, J.) (M.S.Sanklecha, J.)

LEGAL REFERENCES
Income Tax Act Section 245HA Section 245D(2A) Section 245D(2D)
CONCEPTS
SETTLEMENT COMMISSION
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