Only requirement for filing settlement application is unadjudicated notice u/s. 153A/153C

Union of India Vs Aayana Charitable Trust (Kerala High Court)

Kerala High Court held that section 245C doesn’t prescribed any prior cut-off date for filing settlement application. Unadjudicated notice u/s. 153A/ 153C as on the date of application is the only requirement.

Facts- The writ petitions in question were filed by assessees under the Income Tax Act, 1961, aggrieved by the order of the Interim Board for Settlement that rejected the applications preferred by them for settlement of their cases in accordance with the provisions of Chapter XIX-A of the

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