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Credit for tax and interest paid: Assessing Officer must allow credit after abatement of settlement proceedings. Where proceedings before the Settlement Commission abate under sub section (1) of section 284, the Assessing Officer must allow credit for tax and interest paid if those amounts were paid on or before the date of making the application under section 273 or were paid during the pendency of the case before the Settlement Commission.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
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<h1>Credit for tax and interest paid: Assessing Officer must allow credit after abatement of settlement proceedings.</h1> Where proceedings before the Settlement Commission abate under sub section (1) of section 284, the Assessing Officer must allow credit for tax and interest paid if those amounts were paid on or before the date of making the application under section 273 or were paid during the pendency of the case before the Settlement Commission.
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