On writ the High Court held that where a search under section 132 is conducted prior to 31-3-2021, all assessment years covered by section 153A stand reopened and are deemed “pending” for purposes of section 245A(b), notwithstanding that earlier proceedings under sections 139/147/148/149/151/153 may have been concluded. The definition of “case” cannot be restricted by Explanation (iiia), as the provisos to section 245A(b) were deleted to expand the scope of pending proceedings, and the Explanations cannot override that legislative intent. Since anomalous results must be avoided, the only proper interpretation is that a “case” becomes pending from the date of search itself. Therefore, assessees subjected to search before 31-3-2021 were entitled to file settlement applications up to 30-9-2021 pursuant to CBDT’s order under section 119(2)(b), and such applications must be adjudicated by the Interim Board for Settlement. The rejection of applications as not maintainable was invalid, and the applications were directed to be restored.