Limitation period extension: where Settlement Commission proceedings abate, assessing officer's reassessment time deemed at least one year. Where proceedings before the Settlement Commission abate under the abatement provision, the period of limitation available to the Assessing Officer for assessment or reassessment, after excluding the abatement period, shall be not less than one year, and if less than one year it shall be deemed 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.
Limitation period extension: where Settlement Commission proceedings abate, assessing officer's reassessment time deemed at least one year.
Where proceedings before the Settlement Commission abate under the abatement provision, the period of limitation available to the Assessing Officer for assessment or reassessment, after excluding the abatement period, shall be not less than one year, and if less than one year it shall be deemed extended to one year.
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