https://www.taxtmi.com/acts?id=3353 The Settlement Commission may, for proper disposal of a pending settlement case and for recorded reasons, reopen any connected proceeding previously completed under the Act with the concurrence of the applicant and pass any order as if the settlement application had covered that proceeding; reopening is subject to a nine-year time limit from the end of the relevant assessment year and is barred for applications made on or after the statutory amendment date. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 25 Jul 2025 15:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3353 The Settlement Commission may, for proper disposal of a pending settlement case and for recorded reasons, reopen any connected proceeding previously completed under the Act with the concurrence of the applicant and pass any order as if the settlement application had covered that proceeding; reopening is subject to a nine-year time limit from the end of the relevant assessment year and is barred for applications made on or after the statutory amendment date. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3353