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of <h1>Settlement Commission can reopen income-tax cases within 9 years with applicant consent under specified conditions</h1> The Settlement Commission has the authority to reopen any completed income-tax proceeding related to a case pending before it if it deems reopening necessary for proper disposal, provided the applicant consents and reasons are recorded in writing. This power applies as if the reopened proceeding was originally included in the settlement application. However, no proceeding can be reopened if more than nine years have passed from the end of the relevant assessment year to the date of the settlement application. Additionally, this reopening power does not apply to applications made on or after June 1, 2007.
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