https://www.taxtmi.com/caselaws?id=464318 Applications filed before the Interim Board for Settlement for assessment years 2014-15 to 2019-20 were treated as deemed pending under clause (iv) of the Explanation to Section 245A of the Income-tax Act, because binding Division Bench rulings covered applications arising between 01.02.2021 and 31.03.2021. That position had also been affirmed by the Supreme Court, and the appellant did not dispute the applicability of that authority. The writ appeal was further weakened by the admitted fact that the Single Judge's order had already been complied with, and the challenge was found to be without merit. en-us Wed, 26 Feb 2025 00:00:00 +0530 Fri, 17 Oct 2025 19:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464318 Applications filed before the Interim Board for Settlement for assessment years 2014-15 to 2019-20 were treated as deemed pending under clause (iv) of the Explanation to Section 245A of the Income-tax Act, because binding Division Bench rulings covered applications arising between 01.02.2021 and 31.03.2021. That position had also been affirmed by the Supreme Court, and the appellant did not dispute the applicability of that authority. The writ appeal was further weakened by the admitted fact that the Single Judge's order had already been complied with, and the challenge was found to be without merit. Case-Laws Income Tax Wed, 26 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464318