https://www.taxtmi.com/caselaws?id=761186 Kerala HC held that petitioners whose searches under section 132 occurred before 31-03-2021 remained entitled to file settlement applications under amended Chapter XIX-A and could maintain applications before the Interim Board if filed by 30-09-2021. The court ruled the Explanation clauses left after deletion of provisos cannot restrict the definition of "case," and accepted the CBDT order under section 119(2) permitting filings until 30-09-2021. Orders of the Interim Board declaring such applications as not maintainable were set aside. en-us Thu, 22 Aug 2024 00:00:00 +0530 Mon, 08 Sep 2025 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761186 Kerala HC held that petitioners whose searches under section 132 occurred before 31-03-2021 remained entitled to file settlement applications under amended Chapter XIX-A and could maintain applications before the Interim Board if filed by 30-09-2021. The court ruled the Explanation clauses left after deletion of provisos cannot restrict the definition of "case," and accepted the CBDT order under section 119(2) permitting filings until 30-09-2021. Orders of the Interim Board declaring such applications as not maintainable were set aside. Case-Laws Income Tax Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761186