https://www.taxtmi.com/caselaws?id=773444 Kerala HC held the Single Judge erred in treating s.132 search proceedings as falling within the statutory definition of a "case" for Chapter XIX-A; that portion of the judgment was set aside and the Revenue's appeals allowed to that limited extent. The court agreed with Bombay HC that the CBDT's 28.09.2021 condition requiring eligibility to be satisfied as on 31.03.2021 (instead of allowing applicants who received s.153A/153C notices between 31.03.2021 and 30.09.2021) was ultra vires s.119(2)(b). The Interim Board for Settlement must consider on merits settlement applications filed on or before 30.09.2021 where live s.153A/153C notices existed. en-us Fri, 20 Jun 2025 00:00:00 +0530 Mon, 08 Sep 2025 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773444 Kerala HC held the Single Judge erred in treating s.132 search proceedings as falling within the statutory definition of a "case" for Chapter XIX-A; that portion of the judgment was set aside and the Revenue's appeals allowed to that limited extent. The court agreed with Bombay HC that the CBDT's 28.09.2021 condition requiring eligibility to be satisfied as on 31.03.2021 (instead of allowing applicants who received s.153A/153C notices between 31.03.2021 and 30.09.2021) was ultra vires s.119(2)(b). The Interim Board for Settlement must consider on merits settlement applications filed on or before 30.09.2021 where live s.153A/153C notices existed. Case-Laws Income Tax Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773444