Kerala HC Allows Belated Settlement Application Under 245C Due to COVID Extension

Union of India Vs Thomas Joseph (Kerala High Court)

Kerala High Court recently delivered a significant judgment concerning the eligibility criteria and timelines for filing applications before the Interim Board for Settlement under the Income Tax Act, 1961. The ruling, issued in a set of writ appeals including Union of India Vs. Thomas Joseph and Thomas Joseph Vs. Union of India, builds upon a previous High Court decision and incorporates the Supreme Court’s directives on limitation periods during the COVID-19 pandemic.

The case involv

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