High Court granted interim relief to the petitioner who has filed application U/s 245C before Income Tax Settlement Commission(ITSC) after 1st Feb. 2021. Section 67 of the Finance Act prohibited any new application to be filed with ITSC on or after 1st Feb. 2021. The Finance Act, 2021 come into being on 28th March 2021 when consent of the President granted. Though there is no ambiguity about intention to give retrospective effect of this provision but, this section also shows, prima facie, that it does not affect the pending applications as the prohibition imposed is upon filing or making of the applications and not upon the jurisdiction of the Settlement Commission to proceed with the pending applications which are admitted for hearing by it, in accordance with the procedure prescribed under Section 245-C of the Act, 1961. This require consideration of the Court and accordingly interim relief granted to the petitioner.