https://www.taxtmi.com/caselaws?id=763772 Paragraph 4(i) of the circular imposing a 31.01.2021 liability cut off was held subject to judicial reading down so that the operative last date is 31.03.2021; consequently the circular does not add a statutory condition where the Settlement Commission was rendered inoperative from 01.02.2021. Applications filed before 31.03.2021 (including the petitioner's 17.03.2021 application) are to be restored and decided on merits. The Interim Board must consider such restored applications under any Central Government scheme applicable to cases arising before 31.01.2021 and decide in accordance with law. en-us Tue, 24 Dec 2024 00:00:00 +0530 Tue, 10 Feb 2026 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763772 Paragraph 4(i) of the circular imposing a 31.01.2021 liability cut off was held subject to judicial reading down so that the operative last date is 31.03.2021; consequently the circular does not add a statutory condition where the Settlement Commission was rendered inoperative from 01.02.2021. Applications filed before 31.03.2021 (including the petitioner's 17.03.2021 application) are to be restored and decided on merits. The Interim Board must consider such restored applications under any Central Government scheme applicable to cases arising before 31.01.2021 and decide in accordance with law. Case-Laws Income Tax Tue, 24 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763772