https://www.taxtmi.com/caselaws?id=780164 SC dismissed the review petition challenging the HC's reading down of Section 245C(5) (as amended by Finance Act, 2021). The HC had held that the retrospective cutoff should be read as 31.03.2021 (instead of 01.02.2021), making applications arising between 01.02.2021 and 31.03.2021 deemed pending for consideration by the Interim Board for Settlement. Orders rejecting applications solely for not being pending as of 31.01.2021 were set aside; such applications are to be treated as pending if otherwise in order and eligible. en-us Tue, 07 Oct 2025 00:00:00 +0530 Fri, 24 Oct 2025 09:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780164 SC dismissed the review petition challenging the HC's reading down of Section 245C(5) (as amended by Finance Act, 2021). The HC had held that the retrospective cutoff should be read as 31.03.2021 (instead of 01.02.2021), making applications arising between 01.02.2021 and 31.03.2021 deemed pending for consideration by the Interim Board for Settlement. Orders rejecting applications solely for not being pending as of 31.01.2021 were set aside; such applications are to be treated as pending if otherwise in order and eligible. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780164