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          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.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Abatement of settlement proceedings: triggers lead to case return and assessing officer disposal using settlement materials.</h1> Proceedings before the Settlement Commission abate when specified triggers occur (rejection, non-proceeding, invalidation, order without terms, or expiry of the prescribed period), and a defined specified date marks abatement. After abatement the Assessing Officer or relevant income-tax authority must dispose of the case as if no section 245C application had been made and may use all material, information, inquiry results and evidence produced or recorded before the Settlement Commission. The period from filing the application to the specified date is excluded for assessment/reassessment time-limits, certain interest provisions and, where relevant, firm registration cancellation time-limits.

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