Abatement of the proceeding before Settlement Commission

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..... (ii) an application made under section 22C has not been allowed to be proceeded with under sub-section (2A) or further proceeded with under sub-section (2D) of section 22D; or (iii) an application made under section 22C has been declared as invalid under sub-section (2C) of section 22D; or (iv) in respect of any other application made under section 22C, .....

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..... or period specified in sub-section (4A) of section 22D expires. (2) Where a proceeding before the Settlement Commission abates, the Assessing Officer, or, as the case may be, any other wealth-tax authority before whom the proceeding at the time of making the application was pending, shall dispose of the case in accord ance with the provisions of this Act as if no application under secti .....

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..... menc ing on and from the date of the application to the Settlement Commission under section 22C and ending with "specified date" referred to in sub-section (1) shall be excluded. --------------------------- Notes:- 1. Sections 22HA and 22HAA inserted by the Finance Act, 2007, w.e.f. 1-6-2007. Earlier section 22HA was inserted by the Finance Act, 1987, w.e.f. 1-6-1987 and am .....

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