https://www.taxtmi.com/caselaws?id=466895 A settlement application under the income-tax framework could not be rejected solely because it was filed after 30.09.2021, where the governing directions had already displaced the objection that proceedings had to be pending as on 31.01.2021 and the Supreme Court's Covid-era limitation extension had to be considered. The assessee was therefore entitled to have the settlement application examined on merits for the assessment years covered by the relevant notices and the earlier ruling. That relief applied to assessment years 2015-2016 to 2020-2021, while assessment year 2021-2022 was excluded. en-us Mon, 30 Jun 2025 00:00:00 +0530 Tue, 24 Feb 2026 21:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466895 A settlement application under the income-tax framework could not be rejected solely because it was filed after 30.09.2021, where the governing directions had already displaced the objection that proceedings had to be pending as on 31.01.2021 and the Supreme Court's Covid-era limitation extension had to be considered. The assessee was therefore entitled to have the settlement application examined on merits for the assessment years covered by the relevant notices and the earlier ruling. That relief applied to assessment years 2015-2016 to 2020-2021, while assessment year 2021-2022 was excluded. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466895