TMI BlogAbatement of proceeding before Settlement Commission.X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed to be proceeded with or has been rejected under sub-section (2) of section 275; or (ii) has been declared as invalid under sub-section (6) of section 275; or (b) an order under sub-section (1) of section 277 has not been passed within the time period specified under sub-section (4) of section 277. (2) The date referred to in sub-section (1) shall be - (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer or, as the case may be, other income-tax authority, shall be entitled to use all the material and other information produced by the assessee before the Settlement Commission or the results of the inquiry held or evidence recorded by the Settlement Commission in the course of the proceedings before it, as if such material, information, inquiry and evidence had been produced befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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