https://www.taxtmi.com/caselaws?id=785631 Applications for settlement before the Interim Board were considered in light of whether the assessee had a live, unadjudicated notice under Sections 153A/153C when the application was filed. The text states that where Section 245C does not prescribe any prior cut-off date, an application filed while such proceedings are pending should be examined on merits. It also notes the view that a CBDT order under Section 119(2)(b) could not extend the filing period for settlement applications while denying the benefit to a class of assessees, and that the challenged clause in that order was treated as invalid. The applications filed on or before 30.09.2021 were directed to be considered on merits. en-us Fri, 23 Jan 2026 00:00:00 +0530 Tue, 10 Mar 2026 13:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785631 Applications for settlement before the Interim Board were considered in light of whether the assessee had a live, unadjudicated notice under Sections 153A/153C when the application was filed. The text states that where Section 245C does not prescribe any prior cut-off date, an application filed while such proceedings are pending should be examined on merits. It also notes the view that a CBDT order under Section 119(2)(b) could not extend the filing period for settlement applications while denying the benefit to a class of assessees, and that the challenged clause in that order was treated as invalid. The applications filed on or before 30.09.2021 were directed to be considered on merits. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785631