TMI BlogInserted section 22HC (1)X X X X Extracts X X X X X X X X Extracts X X X X ..... n rejected under sub-section (1) of section 22D; or (ii) an application made under section 22C has not been allowed to be proceeded with under sub-section (2A) or further proceeded with under subsection (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 accordance with the provisions of this Act as if no application under section 22C.had been made. (3) For the purposes of sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 22C and ending with "specified date" referred to in subsection (1) shall be excluded. Credit for tax paid in case of abatement of proceedings. 22HAA. Where an application made under section 22C on or after the 1st day of June, 2007, is rejected under sub-section (1) of section 22D, or any other application made under section 22C is not allowed to be proceeded with under sub-sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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