https://www.taxtmi.com/caselaws?id=786997 A settlement application under section 245C was discussed in relation to the cut-off date for proceedings pending before the Interim Board for Settlement. The High Court had clarified that the proceedings need not have been pending as on 31.01.2021, and that the Interim Board's contrary stand could not be sustained. It was also noted that the application filed on 17.03.2022 fell within the time granted by the Supreme Court in view of the Covid-19 pandemic, so the applicant could pursue the settlement application. The Supreme Court declined to interfere with the High Court's order and dismissed the special leave petition. en-us Fri, 20 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786997 A settlement application under section 245C was discussed in relation to the cut-off date for proceedings pending before the Interim Board for Settlement. The High Court had clarified that the proceedings need not have been pending as on 31.01.2021, and that the Interim Board's contrary stand could not be sustained. It was also noted that the application filed on 17.03.2022 fell within the time granted by the Supreme Court in view of the Covid-19 pandemic, so the applicant could pursue the settlement application. The Supreme Court declined to interfere with the High Court's order and dismissed the special leave petition. Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786997