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
245C (1) was rejected, the settlement
proceedings abates in view of Section 245HA (1) (i) and the
Assessing Officer is entitled ... proceedings before the ITSC would
abate in view of Section 245HA of the Act, without deliberation on
the additional income disclosed in the application
respect of the proceedings pending before the Settlement Commission under Section 245HA which was omitted by Finance Act 2002 with effect from 1.6.2002, was inserted ... material time relevant to the case herein is as follows:-
Section 245HA (1) The Settlement Commission may, if it is of opinion that any person
complete the assessment extended
upto 28.02 2021 in terms of section 245HA read with proviso 3 to
Explanation 1 to section ... Income Tax Act, 1961 were revived in terms of section 245HA of the
Income Tax Act, 1961.
34.This period got further extended
date as defined in Explanation (ca) to sub-
section(1) of Section 245HA of the I.T.Act. The Department
may take further course ... date as defined in Explanation
(ca) to sub-section(1) of Section 245HA of the I.T.Act. The
Department may take further course
order without such report."
6. Counsel also referred to Section 245HA(1) which reads as under :
"245HA. (1) The Settlement Commission
M/S. Lg Electronics India Pvt. Ltd vs The State Of Tamil Nadu on 31
such immunity been granted.
Abatement of proceeding before Settlement Commission.
245HA. (1) Where—
(i) an application made under section 245C on or after
such immunity been granted.
Abatement of proceeding before Settlement Commission.
245HA. (1) Where—
(i) an application made under section 245C on or after
such immunity been granted.
Abatement of proceeding before Settlement Commission.
245HA. (1) Where—
(i) an application made under section 245C on or after
