https://www.taxtmi.com/caselaws?id=191131 The court interpreted Section 245HA(1)(iv) in light of a previous judgment and emphasized avoiding arbitrariness in setting cut-off dates. It directed the Settlement Commission to assess delays, proceed if not attributable to the applicant, and ensure prompt disposal of applications within six months. The court highlighted the importance of timely resolution for effective justice administration, suggesting the appointment of additional Benches for efficiency, especially in high caseload areas like Delhi and Mumbai. en-us Mon, 25 Apr 2016 00:00:00 +0530 Wed, 22 Mar 2017 08:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191131 The court interpreted Section 245HA(1)(iv) in light of a previous judgment and emphasized avoiding arbitrariness in setting cut-off dates. It directed the Settlement Commission to assess delays, proceed if not attributable to the applicant, and ensure prompt disposal of applications within six months. The court highlighted the importance of timely resolution for effective justice administration, suggesting the appointment of additional Benches for efficiency, especially in high caseload areas like Delhi and Mumbai. Case-Laws Income Tax Mon, 25 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191131