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<h1>Settlement Commission Can Return Non-Cooperative Cases to Wealth-tax Officer u/s 22HA, Excluding Time Limits.</h1> Section 22HA, introduced in the Wealth-tax Act by the Finance Act of 1987, empowers the Settlement Commission to return a case to the Wealth-tax Officer if the applicant fails to cooperate during settlement proceedings. The Wealth-tax Officer can then handle the case as if the settlement application was never filed, utilizing all materials and evidence presented to the Commission. The time between the application to the Commission and the case's return to the Wealth-tax Officer is excluded from specific statutory time limits and interest calculations under sections 17A, 32, 34A, and 35.