On writ the Court held that \u00a0Settlement Commission ceased to operate w.e.f. 01-02-2021 in view of the amendment made by the Finance Act, 2021. Application for settlement of case filed on 17-03-2021, which has been rejected, the order passed by the Settlement Commission was in accordance with law and was legal and valid. Circular and Notification No.: CBDT Order P. No. 299\/22\/2021-Dir(Inv.III), dt. 28-09-2021 (2021) 438 ITR 5 (St) and Press Release dated 07-09-2021. Court also held that Court can only ensure proper implementation of law by statutory authority.\u00a0 Not duty of court to legislate or issue any circular or notification.\u00a0\u00a0 (AY. 2013-14 to 2018-19)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 245C : Settlement Commission-Settlement of cases-Conditions-Jurisdiction-Rejection of application-Order of rejection is valid-Court can only ensure proper implementation of law by statutory authority-Not duty of court to legislate or issue any circular or notification.[S.119(2)(b) 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-42548","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b4g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42548","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=42548"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42548\/revisions"}],"predecessor-version":[{"id":42549,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42548\/revisions\/42549"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}