https://www.taxtmi.com/caselaws?id=472365 CBDT's extended-relaxation circular permits the admission and processing as pending applications of settlement applications filed after 31 January 2021 and before 30 September 2021, provided the assessee was otherwise eligible and relevant assessment proceedings remained pending. Applications filed within that period require consideration by the Interim Board in accordance with the circular and applicable law. Eligibility to apply for settlement under section 245C remains subject to separate examination and is not determined merely by filing within the extended period. en-us Wed, 26 Mar 2025 00:00:00 +0530 Thu, 08 Oct 2026 20:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472365 CBDT's extended-relaxation circular permits the admission and processing as pending applications of settlement applications filed after 31 January 2021 and before 30 September 2021, provided the assessee was otherwise eligible and relevant assessment proceedings remained pending. Applications filed within that period require consideration by the Interim Board in accordance with the circular and applicable law. Eligibility to apply for settlement under section 245C remains subject to separate examination and is not determined merely by filing within the extended period. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472365