https://www.taxtmi.com/caselaws?id=464283 Eligibility of settlement applications under the amended settlement provision turned on temporal applicability: applications filed before the presidential assent but after the Finance Bill's introduction and notices issued before 31.03.2021 are maintainable before the Interim Board for Settlement. The challenged proviso limiting applications after 01.04.2021 was read down so that applications filed between 01.02.2021 and 31.03.2021 cannot be declared invalid by virtue of the post-assent subsection. The Supreme Court declined to interfere with the High Court result and dismissed the special leave petition, leaving any open question of law undecided. en-us Mon, 24 Mar 2025 00:00:00 +0530 Mon, 09 Feb 2026 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464283 Eligibility of settlement applications under the amended settlement provision turned on temporal applicability: applications filed before the presidential assent but after the Finance Bill's introduction and notices issued before 31.03.2021 are maintainable before the Interim Board for Settlement. The challenged proviso limiting applications after 01.04.2021 was read down so that applications filed between 01.02.2021 and 31.03.2021 cannot be declared invalid by virtue of the post-assent subsection. The Supreme Court declined to interfere with the High Court result and dismissed the special leave petition, leaving any open question of law undecided. Case-Laws Income Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464283