The assessee filed an application for settlement of case under section 245C for the assessment years 2015-16 to 2020-21. During the period from August 2022 to September 2023, settlement proceedings were conducted by the Interim Board for Settlement constituted by the Central Government pursuant to the notification dated August 10, 2021 ([2021] 436 ITR (St.) 48). The assessee from time to time pursued the proceedings before the Interim Board for Settlement. On September 22, 2021, the assessee refiled the settlement application pursuant to the press release on September 7, 2021, and paid additional interest for the period of March 2021 to September 2021. The application was rejected. On a writ petition allowing the petition, that the order passed by the Interim Board for Settlement rejecting the assessee’s application under section 245C for settlement of case on the ground that the conditions as incorporated in paragraph 4 of the Central Board of Direct Taxes notification dated September 28, 2021 ([2021] 438 ITR (St.) 5) issued under section 119(2)(b) were applicable since it was contrary to the decision of this court which had struck down paragraph 4 as being ultra vires of the parent Act, was illegal and unsustainable. (Sar Senapati Ghorpade Sugar Factory Ltd v ACIT (2024) 470 ITR 723 (Bom) (HC).   The assessee was eligible to file its settlement application to be considered by the Interim Board for Settlement for appropriate orders to be passed in accordance with law. (AY. 2015-16 to 2020-21)