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Limitation period for assessment set to a minimum fixed term after abatement of Settlement Commission proceedings. Amendment provides that where a proceeding before the Settlement Commission abates, the period of limitation available to the Assessing Officer for making an order of assessment or reassessment, after exclusion of the period under the abatement provision, shall be not less than one year, and where such residual period is less than one year it shall be deemed to have been extended to one year.
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>Limitation period for assessment set to a minimum fixed term after abatement of Settlement Commission proceedings.</h1> Amendment provides that where a proceeding before the Settlement Commission abates, the period of limitation available to the Assessing Officer for making an order of assessment or reassessment, after exclusion of the period under the abatement provision, shall be not less than one year, and where such residual period is less than one year it shall be deemed to have been extended to one year.
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