CHARANJIT SINGH GREWAL Vs. SETTLEMENT COMMISSIONER

JUDGEMENT

(1.) On 22/11/2021 the following order was passed by this Court:

(2.) Thereafter, on 21/2/2022 the following order was passed:

(3.) Today, after hearing the parties, it has been agreed between them that all the issues which were earlier decided by the impugned order dtd. 31/7/2018 by the Settlement Commission including the issues raised in the present petition can be examined afresh by the Interim Board for Settlement constituted by the Central Government for settlement of 'pending application's as defined under Sec. 245 A (eb) of the Income Tax Act, 1961 (Act).