https://www.taxtmi.com/caselaws?id=788208 The Finance Act, 2021 abolished the Income Tax Settlement Commission and constituted an Interim Board to deal only with applications pending as on 1 February 2023. The revenue position noted that filing before the Interim Board was restricted to assessees who were eligible to apply for settlement on 31 January 2021. On review, the Supreme Court found no error apparent on the record and no basis to reconsider the impugned order, and the review petition was dismissed. en-us Tue, 10 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788208 The Finance Act, 2021 abolished the Income Tax Settlement Commission and constituted an Interim Board to deal only with applications pending as on 1 February 2023. The revenue position noted that filing before the Interim Board was restricted to assessees who were eligible to apply for settlement on 31 January 2021. On review, the Supreme Court found no error apparent on the record and no basis to reconsider the impugned order, and the review petition was dismissed. Case-Laws Income Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788208