https://www.taxtmi.com/caselaws?id=462451 Writ appeals challenging a direction to the Interim Board for Settlement to consider settlement applications on merits were rejected after the supporting precedent had attained finality. The appeals had arisen from refusal of the applications as non-maintainable, but the underlying judgment had already been carried in special leave and the Supreme Court dismissed the SLP, leaving that precedent undisturbed. In that setting, no useful purpose remained in reopening the matter, and the direction to adjudicate the settlement applications on merits was maintained. The challenge failed and the appeals were dismissed. en-us Mon, 18 Nov 2024 00:00:00 +0530 Mon, 23 Jun 2025 19:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462451 Writ appeals challenging a direction to the Interim Board for Settlement to consider settlement applications on merits were rejected after the supporting precedent had attained finality. The appeals had arisen from refusal of the applications as non-maintainable, but the underlying judgment had already been carried in special leave and the Supreme Court dismissed the SLP, leaving that precedent undisturbed. In that setting, no useful purpose remained in reopening the matter, and the direction to adjudicate the settlement applications on merits was maintained. The challenge failed and the appeals were dismissed. Case-Laws Income Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462451