Tolling of limitation periods does not occur by mere filing of settlement application; assessing officers must continue proceedings. Filing a settlement application does not automatically suspend the limitation period; the Settlement Commission's exclusive jurisdiction arises only after it formally allows the application to proceed. The exclusion of time from limitation operates only when the Commission, by order, rejects or does not allow the application to be proceeded with; in the interim the assessing officer must continue assessments and may not keep proceedings in abeyance or directly correspond with the Commission.
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.
Tolling of limitation periods does not occur by mere filing of settlement application; assessing officers must continue proceedings.
Filing a settlement application does not automatically suspend the limitation period; the Settlement Commission's exclusive jurisdiction arises only after it formally allows the application to proceed. The exclusion of time from limitation operates only when the Commission, by order, rejects or does not allow the application to be proceeded with; in the interim the assessing officer must continue assessments and may not keep proceedings in abeyance or directly correspond with the Commission.
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