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
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
beyond the time limit prescribed u/s. 153
r/w s. 245HA of the Act. The same were accordingly heard together.
2. The only issue ... ITSC abated the proceedings
before it vide its order u/s. 245HA(1) dated 31.01.2008. Sec. 245HA provides for
abatement of the proceedings before
Assessing Officer is that after
the case was abated under section 245HA(1)(iiia) of the Act vide
order dated 17.08.2016 (it is wrong ... abatement under clause (iiia) of sub-
section (1) of ' section 245HA the appellant got relegated to the
stage at which
Assessing Officer is that after
the case was abated under section 245HA(1)(iiia) of the Act vide
order dated 17.08.2016 (it is wrong ... abatement under clause (iiia) of sub-
section (1) of ' section 245HA the appellant got relegated to the
stage at which
Assessing Officer is that after
the case was abated under section 245HA(1)(iiia) of the Act vide
order dated 17.08.2016 (it is wrong ... abatement under clause (iiia) of sub-
section (1) of ' section 245HA the appellant got relegated to the
stage at which
Assessing Officer is that after
the case was abated under section 245HA(1)(iiia) of the Act vide
order dated 17.08.2016 (it is wrong ... abatement under clause (iiia) of sub-
section (1) of ' section 245HA the appellant got relegated to the
stage at which
Assessing Officer is that after
the case was abated under section 245HA(1)(iiia) of the Act vide
order dated 17.08.2016 (it is wrong ... abatement under clause (iiia) of sub-
section (1) of ' section 245HA the appellant got relegated to the
stage at which
Assessing Officer is that after
the case was abated under section 245HA(1)(iiia) of the Act vide
order dated 17.08.2016 (it is wrong ... abatement under clause (iiia) of sub-
section (1) of ' section 245HA the appellant got relegated to the
stage at which
Assessing Officer is that after
the case was abated under section 245HA(1)(iiia) of the Act vide
order dated 17.08.2016 (it is wrong ... abatement under clause (iiia) of sub-
section (1) of ' section 245HA the appellant got relegated to the
stage at which
