Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 245HA: Settlement Commission Can Return Cases to Tax Officer if Applicant Fails to Cooperate. Exclusion Periods Apply.</h1> Section 245HA, introduced by the Finance Act, 1987, empowers the Settlement Commission to return a case to the Income-tax Officer if the applicant fails to cooperate during settlement proceedings. The Income-tax Officer can then handle the case as if no settlement application was made, using any materials or evidence presented to the Commission. For time limits under sections 149, 153, 154, 155, and 231, and for interest payments under sections 243 and 244, the period from the application to the Commission to the receipt of the order by the Income-tax Officer is excluded. This exclusion also applies to the cancellation of firm registration under section 186.
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