https://www.taxtmi.com/caselaws?id=755512 Settlement Commission orders issued beyond the limitation under section 245D(4A)(iii) and after the cut-off period under section 245HA(1)(iv) were treated as unsustainable where the applications were not disposed of in time. The writ court's decision quashing the Commission's orders was affirmed, and the special leave petition was dismissed because an assessment order had already been passed and was under appeal. The dismissal was expressly stated not to be an observation on the merits of the assessment order or the allegations. en-us Mon, 08 Jul 2024 00:00:00 +0530 Fri, 12 Jul 2024 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755512 Settlement Commission orders issued beyond the limitation under section 245D(4A)(iii) and after the cut-off period under section 245HA(1)(iv) were treated as unsustainable where the applications were not disposed of in time. The writ court's decision quashing the Commission's orders was affirmed, and the special leave petition was dismissed because an assessment order had already been passed and was under appeal. The dismissal was expressly stated not to be an observation on the merits of the assessment order or the allegations. Case-Laws Income Tax Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755512