also that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section to the Assessing Officer ... after the exclusion of the period under sub-section (4) of section 245HA, be not less than one year; and where such period of limitation
also that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section to the Assessing Officer ... after the exclusion of the period under sub-section (4) of section 245HA, be not less than one year; and where such period of limitation
Section 245HA in The Income Tax Act, 1961
245HA. [ Abatement of proceeding before Settlement Commission. [ Inserted by Act 22 of 2007, Section
also that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section to the Assessing Officer ... after the exclusion of the period under sub-section (4) of section 245HA, be not less than one year; and where such period of limitation
Writ petitions. Clause (iv) of Sub-section (1) of
Section 245HA of the Act provides that where an order under
Section 245D ... applicant, proceedings shall abate on the specified
date under Section 245HA(1)(iv) of the Act. The said exception
to read down the language
years 1975-76 to 1982-83 by invoking the provisions of section 245HA(1) of the act for the completion of the assessment proceeding ... Settlement Commission restored the proceedings to the assessing officer under section 245HA of the Act was not attributable to the petitioner and hence, there should
that application is
rejected under section 245D(I) of the Act. Section 245HA is the section which
relates to abatement of proceedings before Settlement Commission ... section 245HA(2) where a proceedings before Settlement Commission abates
the AO or as the case may be any other income tax authority before whom
Section 61 in Finance Act, 2015
61. Amendment of section 245HA.
- In section 245HA of the Income-tax Act, in sub-section (1), with effect
also challenged the
constitutionality of sections 245D(2A) , 245D(2D) and
245HA of the Income Tax Act, 1961 ("the Act" for short)
inserted ... Settlement Commission has power to grant immunity
from prosecution and penalty. Section 245HA which was
introduced with effect from 1.6.2007, provides for
situations under which
assessment order passed by the Assessing Officer whereas the order under
section 245HA(1) r.w.s 245D(2) of the Income ... whereby
new provisions i.e. 245D(2D) and 245HA were inserted, which provided that in case the
admitted tax and interest was not paid
