https://www.taxtmi.com/caselaws?id=417978 Settlement applications filed after 01.06.2007 are governed by Section 245D(4A)(iii) of the Income-tax Act, and the time-limit in that regime must be applied on its own terms. A precedent dealing with applications filed before 01.06.2007 cannot be extended to later applications to validate a settlement order passed beyond the prescribed period. The text also notes that a grievance based on lack of opportunity failed because the matter had been argued at length and no jurisdictional infirmity was shown in the writ court's approach. en-us Mon, 06 Dec 2021 00:00:00 +0530 Fri, 29 Apr 2022 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417978 Settlement applications filed after 01.06.2007 are governed by Section 245D(4A)(iii) of the Income-tax Act, and the time-limit in that regime must be applied on its own terms. A precedent dealing with applications filed before 01.06.2007 cannot be extended to later applications to validate a settlement order passed beyond the prescribed period. The text also notes that a grievance based on lack of opportunity failed because the matter had been argued at length and no jurisdictional infirmity was shown in the writ court's approach. Case-Laws Income Tax Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417978