{"id":18168,"date":"2021-05-12T11:44:41","date_gmt":"2021-05-12T06:14:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-itsc-2020-188-dtr-244-316-ctr-796-mad-hc\/"},"modified":"2021-05-12T11:44:41","modified_gmt":"2021-05-12T06:14:41","slug":"cit-v-itsc-2020-188-dtr-244-316-ctr-796-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-itsc-2020-188-dtr-244-316-ctr-796-mad-hc\/","title":{"rendered":"CIT v. ITSC (2020) 188 DTR 244 \/ 316 CTR 796 (Mad) (HC)"},"content":{"rendered":"<p>Court held that only after the statutory amendment in 2015, restriction have been imposed. However, such restriction cannot be retrospectively made applicable to the application filed in 2012. The fate of the application is to be decided in the light of the provision as it stood in 2012. Subsequently, though the Explanation to Section 245A of the Act was amended, it cannot be made applicable retrospectively \u00a0therefore of the view that the 1<sup>st<\/sup>\u00a0respondent Settlement Commission has therefore correctly entertained the application of the 2<sup>nd<\/sup> respondent. If the application was disposed then and there, there was no scope for confusion based on the plain reading of the provision. Accordingly directed\u00a0 the Settlement Commission\u00a0 to pass appropriate order on merits and bring a closure to the application filed by the 2<sup>nd<\/sup>\u00a0respondent under Chapter XIX-A of the Income Tax Act, 1961, within a period of six months from the date of receipt of a copy of this order. No cost. Consequently, connected Miscellaneous Petition is closed. (AY . 2008-09,2010-11,2011-12 &amp; 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245D : Settlement Commission -Failure of revenue to communicate  ex-parte order of stay \u2013 Order passed by the Settlement Commission admitting the petition   Directed to pass final order with in   &#8211; Writ petition of revenue was dismissed. [ S.245AB , 245C ,245D(2C()  Art , 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-18168","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4J2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18168","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18168"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18168\/revisions"}],"predecessor-version":[{"id":18169,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18168\/revisions\/18169"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18168"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18168"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}