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
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
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
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
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
abatement of proceedings before the
Settlement Commission as provided under Section 245HA shall
follow. Section 245HA of the Act reads as under:-
"Abatement ... proceeding before Settlement
Commission.
245HA. (1) Where -
(i) an application made under section 245C on or
after the 1st day of June, 2007 has been
cases were materially
amended. One of the provisions inserted was Section 245HA which
envisages abatement of proceedings; if not finally disposed of
within the stipulated ... Civil
Application No. 5974 of 2008 challenging validity of the said
Section 245HA of the Act. In the meantime, such an issue had
reached
application for the assessment years were abated u/s 245HA
of the Act. Thereafter for these assessment years, the AO issued notice
R.T. Industries & Ors vs Income Tax Settlement Commission & Anr. on 13 September
case the proceedings would abate on the date
specified under section 245HA(1)(iv) of the Act. The
Court required that the Settlement Commission should
