Income Tax Settlement
Commission had abated under Section 245HA of the Act since 31.07.2007.
9. Being aggrieved by and/or dissatisfied with the said order ... proceedings before the Hon'ble ITSC
are abated u/s 245HA of the Act since 31.07.2007. Being aggrieved by the order of
Settlement Commission
assessee by observing as under:
5.2.3 From the above provision of section 245HA of the Act it is clear that although AO
is entitled ... that information in the assessment as per the
provisions of section 245HA(3) of the Act. In this case, AO has used the information which
1TSC, Mumbai abated the proceedings u/s 245HA of the Act and rejecting
the application of the assessee. Aggrieved by the order u/s 245HA ... ITSC dated 17.12.2007
had been passed U/S.245HA of the Act. In Sec.245HA or Sec.245C of the Act, no such
provision exists
Shri Shri Sushil Kumar Agrawal, Korba, ... vs The Joint Commissioner Of Income ... on 27 March
Settlement Commission (for
short “the Settlement Commission”).
v) As per Section 245HA , inserted by the Finance Act, 2007 ,
the application was to be decided
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
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
assessee to initiate any other proceedings by the department as section
245HA(3) of the Income Tax Act, 1961 clearly brings out that ... Settlement Commission only if the settlement application filed abates
u/s.245HA of the Income
