TMI BlogAbatement of proceeding before Settlement Commission.X X X X Extracts X X X X X X X X Extracts X X X X ..... has been rejected under sub-section (2) of section 275; or (ii) has been declared as invalid under sub-section (6) of section 275; or (b) an order under sub-section (1) of section 277 has not been passed within the time period specified under sub-section (4) of section 277. (2) The date referred to in sub-section (1) shall be - (a) in respect of sub-clause (i) of clause (a) of the said sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se all the material and other information produced by the assessee before the Settlement Commission or the results of the inquiry held or evidence recorded by the Settlement Commission in the course of the proceedings before it, as if such material, information, inquiry and evidence had been produced before the Assessing Officer or other income-tax authority or held or recorded by him in the cours ..... X X X X Extracts X X X X X X X X Extracts X X X X
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