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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Eligibility cut-off for settlement applications upheld; challenges to amendment-based disqualification dismissed, SLPs filed were refused.</h1> Grievance challenged rejection of settlement applications before the Interim Board on grounds that legislative amendments altered eligibility; challenge ... Rejection of Applications for settlement filed before the Interim Board for Settlement - grievance of the assessee was essentially on account of the amendments that were brought about to the I.T. Act through the Finance Act, 2021 - cut-off date prescribed in the CBDT order for satisfying the eligibility conditions for preferring applications for settlement under the I.T. Act. HELD THAT:- In view of the order(s) passed in identical matter(s), i.e., [2026 (1) TMI 1387 - SC ORDER] no case is made out for interference in these matters also. Special Leave Petitions are, accordingly, dismissed. Outcome: Special Leave Petitions dismissed [No detailed order].

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