https://www.taxtmi.com/caselaws?id=462188 An earlier binding ruling had read down the retrospective cut-off in the amended settlement regime and treated the relevant applications as pending before the Interim Board. Applying that interpretation, the Madras HC set aside rejection orders in the settlement proceedings, holding that orders founded on the cut-off could not stand. The matter was directed to proceed in accordance with the earlier directions, so the assessee's applications were to be considered under the amended settlement framework as construed by the Court. en-us Tue, 26 Mar 2024 00:00:00 +0530 Fri, 30 May 2025 18:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462188 An earlier binding ruling had read down the retrospective cut-off in the amended settlement regime and treated the relevant applications as pending before the Interim Board. Applying that interpretation, the Madras HC set aside rejection orders in the settlement proceedings, holding that orders founded on the cut-off could not stand. The matter was directed to proceed in accordance with the earlier directions, so the assessee's applications were to be considered under the amended settlement framework as construed by the Court. Case-Laws Income Tax Tue, 26 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462188