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SECTION 245HA - ABATEMENT OF PROCEEDING BEFORE SETTLEMENT COMMISSION

Income Tax - SETTLEMENT OF CASES - 06 - As per section 245HA(1), the proceedings before Settlement commission shall abate from the date given below:- CONDITIONS WHEN PROCEEDING BEFORE SETTLEMENT COMMISSION SHALL ABATE DATE OF ABATEMENT Where an appli .....

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y of the month in which application declared invalid. In respect of any other application made under section 245C, an order under 245D(4) has been passed not providing for terms of settlement The day on which such order u/s 245D(4) was passed not pro .....

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ation is made) (2) Where a proceeding before the Settlement Commission abates, the Assessing officer before whom the proceeding at the time of making application was pending shall dispose of the case in accordance with the provisions of this Act as i .....

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