Writ petitions were filed challenging the constitutional validity of the amendments to the 1961 Act in section 245A by inserting sub-clauses (da), (ea) and (eb), and sections 245B, 245BC, 245BD, proviso to sections 245C, 245D, 245DD, 245F, 245G, 245H and insertion of new sections 245AA and 245M by way of sections 54 to 65 of the Finance Act, 2021 with retrospective effect from February 1, 2021, on the ground that such amendments were arbitrary, illegal and void and infringed fundamental rights conferred under articles 14, 19(1)(g), 20(2) and 21 of the Constitution. In view of the order dated September 28, 2021 passed by the Central Board of Direct Taxes the assessees had no objection if their writ petitions were disposed of with a direction to consider the applications which were submitted on or before September 30, 2021, but they sought a clarification that consideration of the applications would be made treating the pendency of the proceedings as on January 31, 2021. It was stated by the Department that if a notice under section 148 for reopening the assessment or a notice under section 143 of the 1961 Act was given on or after February 1, 2021, then a direction for consideration of the application might not be given, to which objections were raised by the assessees referring to Explanation (iv) to section 245A(b).The court observed that it had been agreed by the parties that the issue would be governed by Explanation (iv) to section 245A(b) and directed the respondents to send applications for consideration by the Interim Board, if submitted before September 30, 2021. The consideration of applications by the Interim Board would be if the proceedings were pending as on January 31, 2021.