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of <h1>SLP dismissed: settlement applications under sections 148/153A maintainable before Interim Board; Section 245C(5) read down</h1> SC dismissed the SLP, upholding that settlement applications filed and notices issued under sections 148/153A before 31.03.2021 are maintainable before ... Eligibility of settlement applications under the amended provisions of the Act - Scope of amendment in Section 245C - maintainability of the Settlement Applications filed prior to 31.03.2021 as well as notices issued prior to the said date u/s 148 or 153A of the Act would be maintainable before the Interim Board for Settlement - HC held application already filed after 01.02.2021 but before 31.03.2021 cannot be declared invalid and provision of section 245C (5) has rightly been read down that no application shall be made after 01.04.2021 once the provision of Section 245C (5) received the assent of the Hon’ble President of India on 01.04.2021, however before the assent being accorded to the Finance Act, 2021 the applications made by the petitioners cannot be held to be invalid by virtue of subsection 5 of Section 245C of the Act. HELD THAT:- We are not inclined to interfere in the matter. However, the question of law, if any, shall remain open. Special Leave Petition is, accordingly, dismissed. 'Delay condoned.' Petition heard; counsel for petitioner addressed the Court. The bench stated it was 'not inclined to interfere in the matter. However, the question of law, if any, shall remain open.' Consequently, 'The Special Leave Petition is, accordingly, dismissed.' All pending applications, if any, 'shall also stand disposed of.' The order thus denies relief by declining to exercise discretionary jurisdiction under Special Leave, while expressly reserving any substantive or precedent-setting legal issue for future consideration. No substantive adjudication on merits or detailed legal reasoning is recorded beyond the non-interference stance and reservation of questions of law. Procedural posture: dismissal of the SLP with condonation of delay and disposal of ancillary applications.
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