Power to return tax cases for non-cooperation permits use of Commission materials and pauses statutory time-limits.

Section 245HA authorises the Settlement Commission to send a case back to the Income-tax Officer if an applicant has not co-operated; the Income-tax Officer shall thereupon dispose of the case as if no settlement application had been made and may use all materials, information, inquiries and evidence produced or recorded before the Settlement Commission as if produced or recorded in proceedings before him. The period from the settlement application date to receipt of the referral order is excluded for specified assessment, revision and interest time-limits, and similarly excluded for firm registration cancellation time-limits.

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