https://www.taxtmi.com/caselaws?id=783324 SC dismissed the review petition challenging its earlier interpretation of Section 245C(5) of the Income Tax Act, 1961, concerning abolition of the Income Tax Settlement Commission and the scope of the Interim Board. The applicant sought reconsideration of the reading down of the retrospective cut-off date and the treatment of applications filed between 01.02.2021 and 31.03.2021 as pending before the Interim Board. SC held that no error apparent on the face of the record or any substantive ground for review was made out and dismissed the review petition both for 387 days' delay and on merits. en-us Tue, 09 Dec 2025 00:00:00 +0530 Sat, 13 Dec 2025 08:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783324 SC dismissed the review petition challenging its earlier interpretation of Section 245C(5) of the Income Tax Act, 1961, concerning abolition of the Income Tax Settlement Commission and the scope of the Interim Board. The applicant sought reconsideration of the reading down of the retrospective cut-off date and the treatment of applications filed between 01.02.2021 and 31.03.2021 as pending before the Interim Board. SC held that no error apparent on the face of the record or any substantive ground for review was made out and dismissed the review petition both for 387 days' delay and on merits. Case-Laws Income Tax Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783324